Untitled Texas Attorney General Opinion ( 1942 )

OFFICE OF THE ATTORNEY QENERAL OF TEXAS
AUSTIN
Honorablr Xilllar S. Lmron
Ssor8tary of %sta
Austin, Taxar
your v
req et ror
rror tha prrtlnant
Taxer, arising
here.priority
ntedatar the
Pranohim T
whether or not
ohiar Tax lion l&riaat
obtsinad by toreolo-
im, and possibly in
tanolng .tha drranrr of
, or Parnon’a Civil
VT11 0r ROurr Bill
n, that laoh and
ohartsred or auth-
eat4In *Texas,shell, on or berorr ‘!ay 1 or
each year, pay in advanoo tc tha Saoratary of State a fran-
chise tax for the year ~01loriag 3t the rata and a(1oaloulatrd
in thr xanner providrd in raid rtatutr.
Thr tax lmpoaad upon oorporetionr, by thr statute
rarerrod to above, is a tax upon thl corporation for the
Honorablr rrilllaaJ. kwron - page 2
prlrllrgr or oarrylng on burlnraa In T81ar. Ford 'dotor
Company v. Baauoh8mp, 60 3. C. C. 273, 308 U. 3. 331, 84
Law Xd. 304; Oa8r, Soott & Company T. Shannon, 115 s. W.
361; Ualtrd North rnd South D8rrlopnunt Company v. bath,
78 South R’artrrn (2d) 650.
Artlolr W&3, of 98rnon*a Civil Statutes or Taxaa,
prorld88 that 811 oorporatlonaraqulrad to pay an annual
rranohl88 tax rhall brtweon J8nuarY 1 and X8roh 15 o r laoh
par maka a rrport to tha Saoratary ot Stata, on blrnkr
furnlahad by that orrloar, rhowlng tha oondltlon or auoh
oorporatlon on tha 188t dar ot It8 praordlng tiaoal year.
That atatuta rurth8r prorldra ior thr ganaral lnroraatlon
thst mud br shown on arid framhiaa tax report. Tbr lt8tutr
oonolud8a with tlu rouowingr “Thr Stat@ 8hall hat8 a
prior li8n on 811 oor oratr prop8rty for all tranohlrr
taxaa, pon8ltl88 and % tor88t.”
The tar la to b8 ooeputrd from the rrporta rr-
qulrad by Artlolrr 7087 and 7069, a8 earndad, of Yarnon*
Civil Statutra ai Taaar and thr corporation, In taot,
usually rix48 It4 own t8x. Southern Realty Company 1.
'JoCallup,65 hdaral (2d) 939, Cortlorrrl danlrd, 4 S. Ct.
127, 290 u. s. 692, 76 &W xd. 596.
Artlola 7095, 0r Yarnon’ Clrl~ Statutaa 0r
, Toaaa, protld8a rot thr Attornay Csnaral to bring rult
agalnat any oorporrtlon to raoofar rranohlaa taaar, pon-
altloa and intrnst and to iorfrlt it4 ohartar in tha
aannar tharaln prorldad.
The nature and axtrnt of tha tr4ohlar tax llw
prorlalon in Art1010 ?089, aupra, doaa not apprar to hara
bran bafora thr Taraa oourtr. Howav8r, tha Fifth Ciroult
Court or Appeals In tka 0888 of Southarn iiaaltyCompany v.
'oCaIlm, lupra, In paaalng upon an allagad w8nt of equal
protaotlon In tha rr~nohlaa tax law8 of Taxaa baoauaa a
foraign corporation, ooalng Into T8xaa tc do bualnraq,,doaa
not hsra to %akr a raport or pay thr tax until thr and of
tha tlrrt Jaar, raid: "Tha auggr-tlon that tha toralgn
cm,EIonorabla Wlllaa J. Lawson - pagr 3
oorpOr8tionmig..htwithdraw fr0.aTerse durlnf!the firat
----
yaor and STBdS the taxa8 18 without mrit. :&St 1:
payers 01
Suoh la not tha usual rasultnhan oodlataxpayar~8raUa8
hla tax.*
The Oaee oi illaaionXndap8ndantSoho Digtriot
T. irm@trOnfi, (TSX. timpI.AC&) 222 2. ;;r201, althouh
not Involving the tranohlsa tax laws 0r this stats, lo
portinrnt to a oonsidaratlon Oi your question. In that
case t&a facto ahowd that an independent8OhOol di8trfot
asseasad a school tex upon th property oi an 011 coolpany
ror tha yaara 1912, 1913, and 1914. Cn January 6, 1914,
the first Hatlonal !Amk ot Brownarllla cold the proparty
at a truata.;*nsalo under the provlalons of a dead or
trust whlot the co3psnr had aracutac and dalivsrad tr; it;
and Anuatro~, a otockholdar in the ooayny, bocamr the
purohaarr. Eubaa~uant to thr purchase, ani! art8r the
tare4 ror 1912 and 1913 h80axa dSllnqUent, and aitar dr-
;aendror payzirnt,tta tax coll8otor larlod upon the propart~
and 8dTSrtiSBd it to b8 sold ror the delinquent taxes.
&matrong, who uas at that tim snge@dd it dismntling tha
proparty, ?aid t&r amount, undar protest, in order that
ha alCht not be lnoontanlanoad In fha work and In order
that ha ctiuldrezota it rrol the county. i%o property
consisted of bulldings lracted upon a railway rl&ht of
vay wltfian agrwment t&at It oculd bs removed. i.rrstrOng
sued to reoover and tta aohool dlatrlct riled an ansk.ar
thsraln end a oroes-motion to recover tte taxes. i'ha
Comlsslon of ``r?``ala said:
“(1) ‘Thea la cjusstionp3auntud for cLr
dutarninntlo~r la: Did the :issiGnindaF~@ndsot
?ohool dlstriot by G-18lary of a t.:xby tb ool-
lootor have A lien upon the r.armnai ijroperty
vAt!iin the district:
" . i’haartlclaa pcrrtlnenrto ba oonsid-
arsd hiri am 957,958, and 961. 'I'ha latter
part or article 958 reads:
“‘The aosesaor and oollaotor simll hare
fUii FOwer t 18vy UpOn any ;@rsonal rroparty
Iionorablr.lIlllaa
J. Lmwaoa - pagr L
a-.
to aatiaiy any tax iilpoardby thin title; all
taxaa ahall be a llaa upon tha prowrty upon
rhloh thry lra aaaoaaa4, and, in oaar any prop-
arty larlrd upon la about to ba rrmoted out
oi ttm olty, ,tha aaaaaaor or ooll.rotorahall
proorrd to take into hi8 poaaaaalon 80 moh
thrraoi aa will pay the tax88 rsaraard and ooata
or oollrotlon.’
‘Artlolr 957 prorldra, In l ubatama, th.t.t
thr aas4saor hsa thr power tc lary upon 80 .-oh
property liable to taxatloa 88 nay br aurfl-
olaat to pay thr tam8 due STOP the parson
owls tha tax, aad to adrrrtlaa and 8611 tha
aama tc aatlary the tama, ooat, and frra. Tha
only quaatloa or aifri0uitt pr8arntrd la, ‘:han
do08 the lien gltaa by artlolr 958 attaoh?
” ‘i’hr prorialona oi thrsr artiolra
40 aot*d;ai with the oluatlon Of Mana, but
wara 8aaotrd r0r tha guldanoa cr tb oollaotor
la thr 41aoharga oi hla duty; to the and that
thr powar lrrying tha tnx sap aot ruxar tha
1088 or the aaaasament. .etlclr 958 oovama
In ao rar as the oraatlon or ths llrn Id oon-
carmE, whlla artlola 957 prorldrs the naaaar
or the la r o r c a ma l;r
nt tha lion thus orratrd.
Crarrord v. Yooh,-169 “Jioh: 372, I35 Hi 7. 339;
‘(2) 4s artiole 95g doaa not fix-a apse-
Iflc date when thr lien &Iran t.hereInshall
attach; snd in rho abarnoe or a speolflo data,
the 1Ien thus oraatrd attaohrd and baoamo an
Inounbranoaupon the proprrty as soon a8 ths
assosassatww ;aedo. .:arawell4cCO. V. Hab-
barsettle, 39 Tex. CIT. App. 494, 87 S. Vi.911;
Crugor v. Clnnuth, 3 ..lllaon,Clr. Caa. Ct.
itpr.I 2L; 37 Cya. 1142 (0).
“(3) Tha agrard ltatrment of raots shows
that tha tsxes had baa.1 1wIad a~assaasrd
Uoaorabls ~llllaa J. Lswwn - paga 5
s=,
“(41 that haa bean said wlth rsfsrsncs to
the lien ror taxsa rm 1912 and 1913 also ap-
plisa In so far as ths tam8 for 1914 ars con-
osmsd. * (Undsrsoorlnq oura1.
33 Surre 33 Court 0r Tszaa in Stats v, :;ynns,
134 1’axss 455, 133 :;.:i.(2d) 951, appaal dlaalsasd 310
Ii. ‘a.610, 81 ian 154.1388, ha14 thet In a TSOSiVSrShip
nrocsscllnu ths ?otor fuel tax llsn or the Gtsts, rlxsd
by irtlcls 7065-a of Vsrnon’a Civil Statutes, waa Ilrst
and prior t:. ths olalm or the Units4 Statsa, under ths
?rlorIty statcts (31 U. !;.C. A. Ssctlm 191) and friar
tn +,:lelien chin Of ona,holding a dssd f>ftrust securing
rlrst nort;:lgabonds. A ooscanion oas~, with very ala-
tlsr ra0tS, in ths Stats courts was .Xets f. Six, 134
Taxas, 476, 133 2. :;. (24) 953, which oass waa rsrsrssd
by ths Units4 Statss &~uprsa~ Court, undar the style Of
1nitsa Statsa v. ‘i’exas, 62 ;i,Ct. 350; 314 Cow. 5; 350; 86 -'
LSW .:a. which lattsr court held that the claims
sr ths I;w&tss O&M first ahsad of the 01sIm ot
2~3s ror +notorfuel taxes under t::ssaid Fsdsral pri-
0rIty statuts. The hcldsr i’;f a rsflulsrrOrt,:a;sand a
chattsl 3ortFar.snho was a perty tc the suit in t;lrStnte
courts, did not sppisalfrom ths Jud&mnt of the ..upreaa
Court cf :sxas which held that his olalms wers sscond to
the notor fusl lien of the ,t3tS and ahead of t&d Chin
rf tte ?eCsrc;l ,qvsrment, and the :.upra.:c
court ?f t&s
LnItsd Ltates expressly said thet It was not peasIr.,- upon
the rIghta of tt?eholder of said oontrsotual llans. ;‘ha
Honorablr :llliaa f. Lawaon - page 6
F-.
United Ststsa S~prsms Court In Ualtsd Stats8 ?. Taxer,
lsaaad to raly haarlly up n the oaae of New York
lup r a ,
v. Vsolay, 2gg U. s. 290, 77 Lans. Ch. 34. 754, In its opinion,
The Malay oaas, aupm, oonosrns4 whothsr or not tha
Stata of New Tork waa mtitlod t: hare It8 franohlar taxer
dsolarsd prior tc and rhea4 of the olala oi the Federal
Govsrnmnt, in a rroairsrahlp proossdlng, under the Fsd-
era1 priority atstuta. The United Stat88 Suprrms Court
points4 out rsry olssrly that the iranohlas tax lien waa
nothing oars than “a oarsat of a more psrirot lien to
ooms” and, thsrsrors, aOt lntibl@d to prlOrltya under ths
Federal prlorltg statute, to the olaima or th United Statsa.
Nzvsrthslssa, the oourt aada it olsar that the lien uaa
aurrialsnt ror other purpose8 whan It said:
*ET the atatutsa oi New York, ‘avary such
tax or ire (1nOludlngthe annual tranchiao tax
to be raid b*-corporationa) shall ba a lien
and bindIM ucoa the real and person61 props’rty
or the corporation. . . lleblr to pay the aaas
until tha aams ia pald In full.* tie Y. Tax
Law, Conrol. Laua, o&p. 60, 8 197. The llaa
thua.crsstedla stisotlrs ior many p;;pya
though Ita mount IS uadete~In44.
notlos tc lortp.agsss or purchassm, vho 3rs
held tc lo-n or purchnss at their own rlak if
they tsks their ~ortgsqes cr 5asds before the
tax ha6 bean .aasssss4or,,pald. Cars~ v. Keith,
250 S. Y. 216, 164 N.E. 912; Wgslhardt v.
ilvino iiaaltyCo. 248 N.Y. 374, 162 N. 3. 287.
In th>t raqsct it Is almllar t ths lien oi
a tramtar tax cr duty upon the satats of 6
dsosasnt. ;?‘IdurbanRealty Corp v. F. ljssk I..
Realty Corp. 247 N. I. 307, 160 ii.X. 380;
Stook v. ‘hnn, 255 ta. y. co, 104. It will
even be au~srIor, at all svsnts after a65888-
msnt (New York Tsrinal Co. v. Gaus, 204 R. Y.
512, 514, 98 Ir’.
3. 11) to mortgage6 alrrsay
mads, and ~111 thus prevail against 6 purchassr
who buys at a fOr@Olo6ur@ aals. New York Ter-
alnal Co. v. Gau6, supr-3. Cf. Z6rsh611 v. Naw
Koaorablr Xlliam J. Lawson - pag8 7
FI
York, 254 il. S. 380, 384, 65 L. ad. 315, 318, 41
s. ct. l&3. A11 thlr ir aottlrd In :iawYork
by rrltrratrd juagmnrats.
“Tha problan ham Is dlfirrant. To hold
that a lfrn bar FrOgr@nCad tc ruoh a point ar
to be a *amIng to aortgaga48sad purohaaars
of a ooatlngrnt llablllty,llko IInotlor &r
lia andens, 18 fsr Sro% holdim that while
thr hsbilftp lo uallpuldatrdsnd ummown the
lien thus orrotcd Is purfabt and s``oiflo.
By tha tdrns oi tha kypothrsla It ia nuthfw
of tho kind. Ir th6 rtatr Y.ar tc sta:ldupon
the warning and omit tr ascartcllntko cabt,
It r::uldnsvor be able tc sell anytthg, for
It wuld not kaow how muoh to sell. :~alast
%ortgagsar and puroharrrs a llan perfootsd
aftamxrda .3aptake effeat by relation as zf
the data ciftkninahorlta llan throu::hwbtob
acrt.xagsrs and ,?urcbssrs beoaaa chrtrzesblr
with nctlae. I’hadootrlw 9.fralatlsn will not
divest the FnitoC Statar or tho prer0rrt0r that
acarurc! rhan racrlvars ware 3ryolntaC.<
fir 03se :t Csroy v. Vlnor C. 8%aitb,XIX., supr8,
involved tha franohiss trrxlaw8 of ?IemYorL, the provlrlon
cra?tlnE.the lion bala:;v0r.velallar to t&et pirrtof Article
*;c juots3 sbovr. ?accauss oi the pertinenoa
7L...*, of the languagr
in 38 oaaa and the slallarity .?fthe Em York statute@ to
our l’exasstatutes, we quotr at length from the oasa, as ai-
10x-a :
*The nl3tntiff sues tn recover ha pmohssr
( tO9clthJi wlt3 c.:atoi titis sJazchr Tha oon-
?riC-3
tract of rml sstato purchas,sdyraaersouted Daoor-
>er 11, 1925, tltlo tc br oloaad on Juna lC, 1926.
.lftarfire ed ournasots olosl~ H&B Slxsd far
hlguat 3, 192i . CIIthat dstr tltla was rrjfctod
ror oarloua re.ason8,arrow tltesbsla;:the
lien cf th:sunpaid franahlaa tax for 1925. ‘Pho
Zonorabla ‘AllIar J. Laweon - paga 6
I .
darandant, aallrr, 18 a foralgn (Dalawara)
Corporation. rurrusnt to artlola 9-A cr tha
Tax Law (Cona. Laws, o. 601, lr r r yr o r r lg a
oorporationdolhg burlnaso In this stat8
‘ohs11 annually pay In advaaoa for tha yaar
baginning Nctarllbrr first s * * an annual fran-
ohlao tax, to ba ca?).utadby the tar oomlfs:itn
upon tha bsnla cf Its antlra nat lnooaa,
Sor Its rim31 or tto calendar yoar next prr-
oadlw..’ ;e0t1ca 2C9.
‘V.VOTYcorpomtion ahall annuslly on or
bofcre July first traomit to tLe tax ooatnis-
rlon a repcrt in the form aad .mnnrr speoi-
fiad ift 133Oticj11 Ail of tha 0rtiOit. tiria
A~.~
214 etutas how tha to:.shall ba cwr.~.utad.
Tto tar fired and Irpcsad shell be .?aid tc ttr
stitr tax coamIssIon on or before the 1st
day of January of laoh yrar. ‘.;echeuoh tar
I + 1 ahall ba a 1Ian and binding upon tha
real and parscnal property of the oorporatioa
lldbla to psy tha saaa until the sa?m Is paid
Ia ruiL* Zactlcn 219-c.
*This vendor oorporatlon sada a raturn or
report pureuqnt to esctlon 211 0;1or baforr *
July 1, 1925. ;iotax Lad barn fixsd or cow
puted on tka rocort, but navarbbalasa a tax
was due rcr tt..ayaar baglnulng Amesbar 1,
1925, an3 ~13spaysblr on or baroro Jaauaiy
i, ls26. Zt was to be paid *In UOYmos for
th yaar bo.-Irkingi:oranbar first, 1925,’
and was .mda a lien until ;aId.
Vt.j t;x beeme FJ lhn, th8r6fL~re, :iOVCk
her 1, 1425, although tha awuat w;33eubjaot
ti,futurs coqwtat1r.n. ThIe sethod vf oollaot-
ing a tuz dua tha rtata ir not Unlike thit
provldad for oollaotine.tha tar on traaafJra
Honorable KllllOmJ. l.arroo - w&a 9
*. .
under artlola 10 of tba Ter Law. 53ction 222
prodha that lllh8# Othl%im providrd such
trxrr rho11 br aur and parable at the tkim of
the tmne~, ana laotlm 224 3akr8 them a
lien r;ponthe yro?rrty transirrrad u.?tllpaid,
Ths Urn attaobas at thr tima of transfer,
nhioh, ir by will or iatartatr lgm, is the
aate of the death cr the parson srizraof ~OS-
M8d of the property. ?ldurban !mlty Oor-
pomtlon v. ?. he !c L. Realty Cor9oration,
247 ‘!. Y. 307, 160 N. 8. 3eO. ?he raount cf
ruol( l~tax, however, oannot be asoertainra
until >hr satat is spprsload lrndtha rata
and the amount dctsmiAad as speoiflarlla thr
act.
“‘:.‘a held in Rngalhardt T. .Ilvinohealtg
co. Inc., 248 :I.Y. 374, 162 I.. !. 2C7, decided
aftar the trlcl of thin oaae, c,Lr,t s:.ohtexos
rare a Urn upon the oorporate :ropwty .llthou(lh
no reports had bean aade and no tax computed.
The tcx by lam xaa to be paid as Dt'a csrtaln
titlte,an3 tix pioprrty of the corporation
tieaburdaned with thic chirce, tha rract mount
or bhich ii&&t be suber~uantly :iaed by the tax
oominisslcT~. It ras the dutt of the corporation
to nnta it timid ana to make tha paynrnt. :.m
said that thr tn booacw a -1lsn -ucon the real _
lstnta t,fths OOrpOrntiOA upon ths 15th day Of
Januqrp in aaah year. 'Ihest:ituto e?plicobls
in that oaee mad romrhat diftarrntly from
the present section. Tha tsx MS t:.br a llan
lfro.nthe ti-w when It is 9ayabla,* and it
was payable on or befor January 15th. he
quoted words h+va barn omitted fron thr present
Tzx iat, ttc vmrdlng bdlni:: 'iach nuct tsr
4 4. &all be a 11~ snd blndinp.upon the
reel and prsonal property of tha corjoration
Eonoroblr ;rllllamJ. Lauron - peg4 10
llablr tp vay the name untll thr aam la pala
In full:’ This oonfonna the language of eeo-
tlon 219-0 applloablr to oorporatiooe to tha
*ordIng of motion 224 oorrrln& the llen or
transfer taxrr. Both yrorisions shculd, In
oonoeqwnoe, hare rlmllar ooaatructlo~. The
errllaat data Is choarn ror tha attsohdent
Of tha lien, the date or ddnth or tranafar in
the OAO ceae, aad tne firat of :iormbdr IA t&s
other.
hen) therefore, on tile 3d zr .%u&ust,
“ii
1926, th6
CiartIAaantS ettaznptadto closa title
the property was Inaumbsred by the frnnohiae
tax lien fm the par 1925 wbIc)lthey Lad not
paid. Tha amount 00uia larlly L.:vabeen aa-
osrtslnra froa the oorporation’e Jl;lyreport
and the tea .ooarotcdpaid.”
IA 3s t6 v. t’ynns, suprci, hi3 .?:jA.id .hpra.7d6 Court,
at :rra 956, asid: “Re. rule i3 ,panor:rlly ooosptrd In thin
;tota that (111 waysrty rlgkts uog~irsd und l&old,and all
xcntraate aadr, are rubjeot to the suthcrlty uf tke Statu
tc l:vy Its teke3 .endcollect It.3Ttv9z.uzi far th6 support
tf t:d ,~oternimt.”
:hr qU6st:On of whether or r.ot3 statutory lion
IF t:?h:v6 priority over cth:r 1Irr.sIs cm or lr+3latlra
Intent ticbe drrlred fr0-Ith? langca,*eof tti rtKAtutea.
‘tcta T. .:ynca, eupr&; 61 C. Ji’pa:72326, hotion 1178.
It rlll be noted thst tts ls&slattire .A this.
.:tstehas geld, in .‘rtiole726;, su:r2, tthrst “the Ltrt:,
shy;1 heve O,plor llsn on all corporato rroperty fur all
fr~nohise taxes, yrmltles, md IntsreSt.’ The vrord“Prior”
Le b66d aa an sdJeotIre in the statute. ..abatar’s i.ew
iAtarAOtiOAO1 Xctlonary, SrCOAa Sdltion, (Tirestha ed-
JeotIre “prior” the f0110~1~ definItIon: *;rroadln~ In
the crdar cf tina; earlier and thorsrore tak5.q rrecadocce;
Fretlouo; . . . anterior; . . .” 1n ;~crds art?ihmcas,
xononbla ullllaa J. Lmvron - page 11
Farwmant Bdition, Volura 3). pa&. 647 it h aaid: “A8
batwarn two 11858, or 15 a 01888 Of lirnr, th8 on* suparior
to the othara vary properly can ba said to br lprlor.'w
(Fldallty Inr. Trurt and Sair Dapcait Cmpany v, boanokr
Iron coapany, fn F8d. 439, 447). 5.athink tha 10&81a-
tur8 in usinp, the uord apriOra in 8aid Artiolr 7089, rupra,
intand86 til-t tha Stats’8 lion to 8aOUra tile payorot of
trSnOhi86 tiXS8, p85Slti88, and Intrreat lhould be praor-
dent in ardor of timr, l8?118r, end tira?SfO~ toking pr80-
rdrno8, suprrlotit~, and priority over any oontraotual
lIan8, on any property ornrd by thr corporation.
I,a think tha tranohlsr tex brooms a llm aa or
1 of tbr yrar In whloh the tex b8oOms
:.feJep dur ee protidrd
in raid ArtiCl8 7084, 8Upra, and th%t It raoaIn8 a 1Irn
againrt 811 of tha property owned bp the ag%'poretIo5untI1
tha tax, including psnaltiao and lnteraet, is finally paid.
of oouraa, the lien will iollon the proprrty of tha oor-
por*t105 sad 8 mrohasrr 0r the 8ei38would aoauIrr It with
noticr of.and 8.6bjaot to th6 Stata ‘8 1105 for-thr unpaid
rranohlsa taxen, prneltlae, and Intorent.
You am, thrrrfora) advised that laoh of thr
qua8tiO58 rablfttrd El fou are anmarrd I5 tba 8fiirmetila.
do not Iatarprrt your inquiry to oall for
'Iya
a dotsrmination or the qu88tion 0r thr priority 0r tha
Stata tranChi88 tax lima over other tax Urns of tb8 rar-
iOU8 taXiIIg Unit8 Of th st8t8 Or T8188 nor Of tha 11058
of the Podrral gotrmmant. H8ithar do uo oonridrr th8 8OOp8
or Jour Inquiry to oall ror 8 drtrrkulnationof the qu88tIon
of th priority of 8aid ira5Ohi88 -tSXlie5 OV.1 OthS? 8tSt-
utory liens. ‘8 do aot, thoraforr, pee8 up05 thrao mttOr8
in thi8 opinion.
?:a trti8tthat nr harr fully answarrd your Inquiry.
Your8 rrry truly
ATTWNZY Cii:M?XL GF TKi.1.9
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