Untitled Texas Attorney General Opinion ( 1942 )

OFFICE OF THE A’ITORNEY GENERAL OF TEXAS
AUSTIN
nanamble Qeorge B. Sheppard
CQlptmller of Publlc Acaounts
Auurtin,Texae
pee 8lrt apinion Ilo.a-
Ret Llabllit
Vnder data of D it the above
quertion,and Sor the faa
fou -ior us to attaohed
fram vhiah ve quote I
8 austowr in
rubjeot to fIna1
Ino., in Rawas
oaked In BxaI,
and no 8aler (P&the mer&andira
of the sale. At the
down pamant 16 made
d ii the order 18 not
l aoasideration thereof that the tramnotion aoxutltuteb inter-
atate comaerae, and the tax levied by the above-cited rat vould
9 8 direct burden thereon, and aonsegwntly obnorlous to the
Wweroe olauoe" of the Fedsrel ikumtltuttcm. Rxoept a8 the
I : “,, .q
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marable Uborge H. Sheppard, Page 2
a&ant faatual statbmbnt 18 altered br clubsequentletter of
Q.W Deowber 11, 1941, by your Hr. U. 0. S&ullb, thb opinion
g&ybrtbd to in aontrolling and ve refer you to samb.
In the letter laat rbfbrred to, you call our attention
to thb follovingr
'In regard8 to thl8 letter, f vould like to ad-
vi8b tht It ha8 mm8 to my lttbation th6t th8 8alb8-
la&lb8 for thi8 aomr.uuiy are In the habit of taking
thb Ol’dbl’, OOllbCttiag for 86BO md thb OCU&N4 8bad.
tlu merohandlra dlrbot to the purohaaer. Bovwer,
8embtlsb8 thb mbrahandlab 18 *bat to the 881a83ady
vho, in turn, delivorr the mbrohandirb."
rt 18 our opinion th6t the a66itional raet thrt thb
~erbhaadi8e 9.88aetUtea abut dirbotlr to the ralb8ladj vho took
the ofdbr, or any other agent OS Lwhsr’r, Inoorporatd, for de-
l&b-, in tUrn, t0 the ~&llBbC, Vi11 IlOt IpblOVb thb inStWit
.itwtlon from thb SS~b of our Opinion Ilo.o-J1263 an6 tlu de-
SiRibXt8 Of thU %lpFCSlb COUFt Of thb mnitbd State8 thbrbti aitbd.
In Caldvell v'rIolrthOarollzm, 187 Va. 9. 622, 17 L. W.
336, 23 Sup. Ct. Rep. 229, a taxitqordinance of the olty of ffrbba8-
boa-o vaa held invalid a8 an ualavful intorfbrenae with interstate
uowbrbb, where a pbrtrslt 00mp8ny bagagbd in mlcln5~pisturba and
fra~b8 in Chloago rold tbm upon ordbro rollbltbd in lRmth Carolian,
rhipping thb piOtUX'bbaXId-88 in 8bl3U8te mekagb8 t0 it. OW
8gbat.,vho plaobd the platurb8 in thb%r pr~pbr frambu and dbllverbd
thba to thb pbraono ordbrlng thbm. Thl8 va8 held to be a trmaae-
tloa in lntbratate aemmrae aad beyond the taxlq power of the
statb, and it vas held to make no dirmbttc0 that the picture8 sad
fnw8 vere tipped to the oamp~ny ltrelf at Wbenaboro, vhbre the
agent of the coptps~l~rboslvbd tham fmm the railroad at it8 dbpot,
Uarrb6 than to him roan ln Ureeaabore, opened thb pabkagb8, took
Out bnd aesorted thbm, and put them togbthbr, anb in thl8~fom db-
livend thbm to the purehaners In thb aity of Wbbu8boru, vho had
Previously ordered thbm. Of thla featurb of thb eaab, vhloh had
been held ln the supreme aow?t of Iorth Carolina to diffematlate
UI sane from tha fomer aa848, ths Suprbme Court of thb Unit64
State8 aald (P. 632):
"Nor does the fast that the80 ortlaler vbre not
shlpped 8eparately an6 dlreotly to baeh individual
puroha8er, but vere lent to m agent of the vendor at
Qreemboro, vho deliverad t&m to th8 purcba88r8,
t
deprive thQ-tranasotlon of its ohoraotbras later-
State QQIbrOO. It van anlr that thb vendor u8ed
tvo instbad of onb agwwy U the delivery. It vould !
#b(11UVidb?it thrt, if thb VbndOr had Rent thb arti-
olea by an sxpm8a company, vhlah should oollset on
delivery, such a mode of delivery would not have Rub-
jested ths tr8iuaatlon to state taxation."
It is, therbforo, our oplnlan that ua6er bither p&n
Or m&it& Of dellvery Of the gOOd8 in qW#tiOn to the Ultatb
maer, set out in the eommtmiaatioiu kfon US, thb lm
8xoiSb t8X levied by Artiale 7047-l. VernOn*# ¶%mi%aClrll Stat-
Ut88, lug aOt OmStitUtiOl%8lly be oQllW$tUd by you.
Tnuting tb.0fOPbgOing fully WSVbrS yOUI.%lltJttiq, v0
ar8
Yours Vbry truly
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