Untitled Texas Attorney General Opinion ( 1942 )

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‘..A’*
OFFICEOF THE ATTORNEY GENERAL OF TEXAS
AUSTIN
da of the-wxt tern of tdia.em~rt
in whloh the
J
8 t is flhd i@ there, withIn your knawl~4g0,
lnr r eq uIr woth nta w
to uldOAUH thr c 1 Ltr io t
Qlrrlcto fit. rulta Alt*rrte1y all4rlloo~a8irr-
lr 1A th0 *rrIOUi dlOtrl0t oa\utO 8* 8uita At‘0
fil.4, Inrtra4 of fill4 a l*r$r AumbOr et suita
Ia tb 14th DIrMot Uourt or the @St& Matriot
court ~000rd1lrqto tha ne~rnw8 of tI#. Ia*el*r4
for tb hAa4lIa# ef the /uIta? All ruita film4
In the airttiot 0oGrtm in anu couat~ rote.
with th. oourtr,bO&ni86 with the 14th Cou?t,
aW&wW&wl~ the 44th, 68th. OStb lCl@t,-an4
'fho pointrode 18 that omrI4m-
able drlaP 0;s be aaurrd by the iimwrrlty of
heri to ill. tax rulta in that frrhlon.
lff r0a vv 18 (Ir0puind tom, th0ti
t& ON r iu Dr Ob dit 84 Il WOWBitY Of klffOZWt
fOXI!tO
Of OitdiO!ht0 b0 urSdiOr nOtM8Sid~At
an4 fQ.IigAoItatloIu. TOl!o'ia*has brw uasd
far dl p tWOr W lS r h O2Wta fOr 8
WAtiOnO& *
Au lmd.natIoa at the olt8tfoarnolow4 by rou
.*A&dO@i@Atd W "A" iAdiOAt.8 thRt it fOlbW th. 'hn#
of the State of War whioh boorne c4att~
1941. T h eo lk tlo l
nao~o8r4 Or
Sy~t$m~gl
Ruler at Qlrll Proo*dw* prcml(lrt&.by tha Suprem Court
Xr
l’Olla0 lUb @ tUlti~
th
l~@64IIWe r’.~@tOtUtO~ Y- OZE ai Oita-
tlan ae prorid* In krtIol* 7S8?3-1of V``mn~r Civil Stat-
uttrr of 'hrar, bbla~ Smatr Bill 206, for+rlrth kSl8-
laturo, IIIgular SeaWm. l’b goer further, howaver rab
gI+er not100 to tk brfrn(lrat to-uu*)r 4a4 plea4 t.0*thr
ltitloar'of th emat* o fTc r xawndo t2Lw lQtr aam tax-
tlp~ualtr rhloh were Inplea under tlw roririba8of
irtlol~ TMS-b, Voraea*e Civil Statute* 08 Taxw aA 8ll
iAtO?YOnirytnxlq W:tr aloh AAy bo heZWft.r h.4 ia
thli 06Ull,” . . . At another plaoo la mid *B* olwtlaa
Is foun4 thlr roat8nO.t "&oh prrty tb thin -tt *ll
t8ke not100es, an4 plw4 an4 umarto, ell rl.ainaan4
plwdi~ new QI file or hernfter la a~14 ~@mme b? all
other phIa h~raIa,a whlrh prOvi$IaD W8s lppurStl$ aWIlt
to o c m g withl‘rtatwont IA Saotlon 4 of Artiolr 9545-b
lup n. Y 0 O#*r wt#E4l fOXWb'-'8*``DDYT6 t0 ?I8 in rl@f@td~l
qllanoo with tb rltbtutory form of ait&tion ret forth
In etlefo mee-1 and oaatalnr lwe of #I* nqufromlta
Of -0tiQA8 8 lad 4 Of th0 8O--od'lO8 *tOii~ Wit8' law
(Arti 734S-b).
Ia otdor to -or hour quq8tiom we fid It nao-
lrre to’ooarldw ktloloa 93-l anU 9S4&+ of Vomon’~
Oitil Sktutra of Tons, an4 tlm offoot of t&o TexasWar
of CirIl~Pro6o4uro rpoa thsro two Aeta.
Arrtlolo9545-b, 5ootion 5; of Verxmn*~ Olril
Statutra of WXSS as a``404 br hao Bill 565, 5ootioa
s&h Legl8lature wo8 aaaotedia lW9. The
hu@ Yawh 16 hl9 and pasrrd the Senate
It
waa l
gworfraby thOao r r mo r
lffaatI9a nlnat doye aftar th*
adjournnut of that loaaioa of tl; t~flalatura.
S(a) deala with putlrr. Se0tlos ?(a out&orlso8 the lb
OUULOI of proo*rr where the defendant In t&e to.2 wit 18
0 ~SidOAt Of th6 Stbtr Of %‘OWS SRd 4i8 ZW8idOAOO 18
~BOWB to the 8ttOZ’Ae~ filia( 8ai4 lu$t lAd it pX0ri4.0
fortha tbt raid prowar be rertod sapIreturned aa (u-
rooted by ArtIo1oaIcOlkl to?WS4, $aoluaI9r ot the 1QIW
Rwire4 a-1 Btatutra Of Taus. &&ion 510) provider
ror tha Saauaaooof proooraIn ddlnbquent tax suit8 whwo
the 4afaa4ant in aais rult fr lbamt iroll t& State or 18
a noa-roald~t of,thr State l& protidor that it shall Ea
sufflolantto aem #lb dafmi&nt with notlor laoompaaia4
by 0 Orrtified W>y Of phiAt%ff'O p@tiOA 80 &WOTidOd iA
etiolr mm of t& 1985 Reriro4 Civil dtatuten af the
State cri ‘hxa~ an4 that It aW.1 ba ~rufflolent to 8on.e.;::
luo hAotiOO iA the MAAII DrOVidrd id ArtIolo 8088 Of th.
1.985R*tlraa CIfll atatutu Qf tha state of Toxa8 OP ia
the OItOtfUbIVO, it 18 TO~id.& t&t 00;rriO~ WY b &d,
o nlwh 4tfon4ant by pa& Iorttoa as ~ri4.4 la -otIon
S(4) of aal6 Art1010 9545-b. sMti@A 5(a) of &tiOlr
9545-b proda for tha 188ua~00, rarm0114~rrlo~ &
oit~t$oa br pUb$iAOthA in the iA*telLOOO
PXWibOd iA %bOt
labrootioa.
\
At the maa reardan Af the Logirlaturo Artfolo
93-1 was rawto bl th, forty-d&h ialat\m, b#*
ul*r~S**aIrm as WOtO % 080 Of ~OD~OOZL-
Bill 206. m?hr
..
hnoxabla X. Pat Idhrdr, DW@ 4 .‘.
tlm oonroronoo oonEi$tko repor on Kay 10 1939. Said
Pot wan iii06 Y~LJ34, 1939 without th0 &kmn 0r the
doromor lnd bOoemo 0rr0OtL0 X07 81, 1939. The portlnonh
part or tho Caption, larorar a8 the dirouroion 0r tho
mttrr bororo PI la o0a``0moQ. road*:
‘Aa Ao tto lla p lir ~
quont tsx waft& . . pro+
tloa to ail other right8and roaodl*sta whleh
tmlng aJllt*am nmf ltltlo&, nprallag rll
law8 ia ooailiot horowlthi aaQ drolarfng aa *a-
orguo7*"
8OOtiO5 5 Of 8O1d AOt ?OhtOO t0 OttatiOW ia dOlitIqU.llt
tax 8UitO 8~x4 &~0Vld08 ths 8fatUtOry rOZ-6 Or 0itOtiO~.
SOOtiOIi 7 Or 8Old &tiOh 733.34 QEOVidO88
*ooniliot with any part or gortiom0r 08~ law
Of thi0 .?htO, th0 tOIS 0nd pXWi8iOa8 O? al8
AOt .&id1 gOVOI%I, On4 t0 th0 lXtW at 8?10ah
oWllot, ruah other law8 ohall be ropoalod.r
(~Or8OOdU6 OUPO)
?ra& 8 oonaldozatlon 0r the tax roosdure aotr
(Howe Bill W5 on& 3oruto.BIU 306, suproP we find that
both w.ro $tolsod,at th. 8(w 808Oicu1ai thr tO&iOlatUr.r
It 18 oloar that 3ootion 5 0r nib &tiOlO Y8n8-1,luprm,
M 6 sOOtif3ll s~O’& P tiOl Ttid8-
O lUplW,
b , FObtO t0 th0 180
8UOROO, iOXW, lOX’ViOO ur dF OtUmf+f Oit&iCUtO in t.X 8ltit8.
Slnoo iptlolo ‘1333-1 (Soaato Ml1 ti3) lb8 pa88Od 8Ub80-
qWat t0 BOU8o Bill 555, .VM thoah 8aidtiOU80Bill 555
really booomo lrfrotivo oa a later data than Soxmto p#ll
aoe,nthlatr thatitmuotbo Uid tht&onato
i0th.&6to*t aproooloa at the Lo~alntun
170wovotr rr0m the expro8olono fOOa4 la tho two
A068 (6onoto Bill SC6 antiHouo0'Blll MIS) 4ad 00WldOri~
their naturr it ir oVidout that th. LO&Ji8bStUTOrOolly
intondod to olarlty and 8iapiirytax proooodinuo amI pro-
~oatm ror tho 80n0rit or tax14 lrtthoritio8 end tholr
.t torney8. The apgaront result. or tho Tao Aotr &%a8 not
Roachlo R, Pot %dmH8, P4. 3
OSOl4 t0 ,blO @liWOd ## 10&81&t+, l&t&h& Ia VI-
0r the PPQV:~QM ia 0016 9000t0 arii ~6 .tbt it0 ppoa-
810`` ``~-*o\ra\llDtIvo 0r mad in 86d:tiQll t?3all oth#r.&ht.
Ed rran9dlo8 r0r the g0ll00t~00 or 4OliaquOat tOx.0 t0 8hi0h
ta x in6
Wita U.no wltitIod* n this& t&f mid 5elute
Bill 806 *a8 %atondod to ba a otatutr tr lilspl.iPym000d-
ia 68
in a h i 8Uitend to k 000 M y ur r iWAit
a 06 fl#01 1
bordow on oiwtia# statutory POihode of )moaaUN. 3% ma8
tho "taxIn turlt'r18w* (brtIolo
aa twit0 3111 ~06.
Th TOXU fhdi8 Or %I1 ~PQUdUPO bOW8 OffOg-
tit. EoptoalboP1, 1941. xti0 a, Or Uid %XU mO8 or
Civil Proooduror ~08 arcondad
Stat0 of Toroe, the moddad
bar 31, l94l, lQ6 the lairt8outomO of aOld 35on6sd Rule
prot1au1
All 8trtotoiIi riteat im&tol~
of-proaoduro in tar suit8 ore horqby oontlauod
la l?foat oa rulir 0r pmooaurr 1rovorsla56aoh
0~08, aad Whom ruoh 8tOtUt?8 pmaO~.IMd a0
~10s of 9r00061an In htah :mooo, those ruler
*hall l99ly."
We have hild In Ooc 0piJiion8808, +$lrOtsand (MM6 that
raid Rule 3, am amoadod, or thr TOXXIORuler or CIrll Fro-
OOb?0 had Oh0 OfrOO6 Or moIaJsd ia iWOO, a8 MO8 oi
prcooduor, my ulo tlngltatuto8 relating to proeodwr la
#iad lfiOOt U 011
t&X 8UltO I$IOXW8UOh 8WItUtO8WNM 1~3fC1200
th elttootlvo date oi the Z?ulo,which ~08 3optombor 1, 1$4l.
capi or the epIalon8 wntfonod above w-0 loale8r6 ror in-
toruation. we b0I1.v.thst it mar the purpao of thr 8p-
promo Court, end It8 latoatlan, I8 urndlng said Uul* 3 ,
With rof.nllOo tk3t&X 9ZOWd\url ltatUt.8, t0 Qln8OFVO Uld
uiatain the et&u8 quo Of,8Uafr UOtUtOry FfOQOdlllY 88 it
Wo) ~.d:atU&~ 9TiOr t0 ~89tOi’Ab.P 1, 1941.
It will be notio.6 that in Sroettoa 3(b) 0r Mtl-
010 1345-b that the 9SOOObUrO iOs tht f88UOfiOO,fOESIB8OrviOO
Hoaonblr Ii. Pat ~Rawudr, ppw b
end return or thr oltatlan wa8 to ba govorno6 by *r*iolo*
me1 to m34, in0h~i~0, or tit41 im ROV:OO~ civil statme
of t&o St&o or Toxu, wfth oaa rdditloaal roquiromoat that
la ltattiont oi the nature of the Gaauo of ootlon ooniom-
14 to ~!IGHqtia'OaMtO Of lSOtlOo8by publlGetIoa 08 ho--
1cuft.r 88t forth In $arr&raph (41 , . , shall b. .uffial.at
lo 8uoh oltatioa8,.whm ro~Glrod.* '&a rWorGaGG to pm-
(mph (4) w-14 8.e to authorlsa tbq laolaolon In the ol-
tdhl at "a ?OOit~tiOth tkt SrOh p*rty to OOOh #Uit 8ml.
take not100 or 0al 9leaadla l8wor to all olelm8 end the
lGadiag8 6Jma on rib er thbroattor illod in se14 mu8
ty til Other ~rti.8 thorola.* lhi8 8aomo la lino wfth th0
rOqUhOQLOnt8 Or a00tiO~ 4 oi 84314&fiiOiO 9~b. Wthln)c
th10 18 aleo oorurlstont with the Gbjoot and evident logio-
latlro p~xq080 Ma lntontlnn to make the *tax un1.t.ilG1"
e hGn80aiOU8 end nearly o o m~lo to lot prOVldin3 9 G? un W&Y-
~Ot’tWllft~ rOP aJ.1tatfag WftO, in lea6.4 or pWtiO8 te
th8 Mit, to joilli.Btho OUit and 1alo thrlr H8~Otilb
tiX iiOn rOPOOiO8Od 46 th0 OMO tfJEOe
In rlow ot the lart rontoaoo or Rule .8,e8 raoadod,
0r the T0~48 nulu 0r aftu ``OO~WH, w8 bsiiovothat A*:-
0108 #Ml to a&94, lnoluolto, of Varnoa’8 Uivll Statute8 or
?8X88 mm bo 8oaoldePyu 80 have bow ooatlaued &a r0=0
M~z;@o$ 88 ~71108 Or p?OOOdUH~ ~OVOP&R# th0 iUUM0~
at$ rotorcrof oltationa in tax multr an protldrd h
eOOtiO8 a(b) Or h6iOiO %!i&b Or ~OPIW’~ ciVi1 sa6Uk8 Or
Taxer. It rota4 roii00, thOnrar0, thet l t8.x aitatioa lr-
8U8'3pumuant to 3oGtlon 3(b) of rrtiolo ‘ISM-b would bo
~OFIra.4, ar to the r0m or oltetlon, by ArtlOloG&O3lto
80M, 8Upm, wlt~h th. l4dltloa8l 8pOOiriO rOqui-OatO OOO-
tufnad In Mid.--eo8tfOE S(b) of raidlApti W45-b. POP
tbr 88m roa8oM, @Ton above, w8 bolioro that Artlo
8wv ld mba Or vOmrb’8 civil 8fatUk8 Or fin8 Worn OOJL-
tlnuod la fo r o oa ndltteot a8 ruler ot probe&urn ia tax
8Uft8 ;ll8Oi@t 88 @log 6CNOl’E the Ol'SOi OiktiM fn th0
ln8taaou provided In s.otion b(G or s*Id ktiore ?346-b.
It WfM.Id fOiiOW th#Hro?O, t&&t 4 OI~tlCUi 108~4 UdOr
6h eluthoritf d oaf4 8ootIon 3(o) of 8.16 +tlolo 9343-b
would b. 6OVOlllO6, a8 t0 iOX%, t4J h+tiOlO8 mi)v aEd -
with the a6ditloaal ~oqulHaoHi8 8pMiil0all~ r0qUiH la
tke lart 8umaoo ei 8rotioa.Bfbp) or bald ktlolo 9345-b.
Wo think 3oobIaz~8l6) of oai6 rrtlolo 72546-b pro-
Vi60r8OP
8OOmp lOtO
l$GtUtOPy ?Gm lad prOOodUro iOr th8
-- i
IrMl8noo of oltBtiou8by publl~tioa in fho rpoolrib la-
r ta neu
th.rl .Ix
utho~Iud. vo find Bo dlf%Ioult la w-
rlrixg rt the eoaolurIonthat the Tvrrr Rulw of EItil
Pro8wlure hare not nQuled or interferedwith raid SootIon
S(d,) at’rdd Art1010 TSJS-b.
TroB the tOrqOiX& roasi&ewtion8 BUr oOnohrion8
with ?*?8nnOO t0 th0 D2OmX fOlraOf 6ititiQA8 t0 b6 U8@d
la tar auitclaret
(1) A OiktIOn ~I~OteU t0 tbr dehAt¶8nt who
i8'knono Uia *hb os lO
ddX88a i8 kJW.WAt0 the
the tariod(unitbrin&Ixg tho tax suit
188Urd 8ti n0Ul6 be 8UffiOiOnt if it
1~ with t.hOfOln Of OitAtiOA 88t aUt in Artiolo 7388-1.
1 3)wo think l oItation blnotrd to th r a er o na -
-t 10 A tax 8uit, who 18 abrUit fW th. 8t4tO Or ih0
10 l non-raridoutthorrot, lr8u.d In looorbnw with, ~6
under ruthorfty of,~8e.otIOnS(o) or Art$olo W4!Jdb, of
tornOA'8 a1ri.l%(ltutei of %3X88 would be@toZlWd 88
. to foa bl~Artlolor BOST and B&, oi Vwmn’8 Civil Stat-
uter of'lku. l8 thoB8 lt*tutolxlstad
o Imalately *or
ta Soptuber i, 194%. wIth,thr,ld6itIO&8l XWWiM~t8 Of
l 8tatroRt Of th@ airtoM Of th0 8tit ad AOtiAO t0 th.
p a r tydefoAdlmt, In tb r UEO B a AAo t lm pointer o utr b o to
la wmmotlon with & ditrtion 188wtl parouan$ to Sootlolr
I I
5( b 1.:Of 8aid
manner would
tit0 8OX’ViOO
;~o``lo 7848-b uy bo foll~od in tho rao~or pratidoa
.
(4) A OitdiOU 6iXUOt@ d t0 l &fOAdAAt iA A tU
8Uit Wba iS abUNt frar W 8-t~ 0~ :r l AoA-tuoidaAt
th@?WfwhIohlr ti$ubrt~tlal awplIanoowith &Wolo
78m-l 18 ta 8UffiOiOAt Oap118IlO8 with tha lm.
(8) Citd!OW by publlortlon Ia t&X 8Uit8 0
8UmOiOAt if tbOy AX-@in OaBp118AOO 81th 8Wt:OA St4 8Ad
sWtiO& 4 Of &tiOlO PSld-b. Xa think thd a:t@tiOlt8i8-
8UOd in WOO?hAO~ with th.80 8OOtiOB8 of 86ld A6t rotid
bo pnforablo to ray other oit8tiOa 188uOd Undo? my other
Aa% whora them I8 mom thU& one taXin& U&it a pet t0
th 8lUit. 8oW8V8r, We think that 8 0:ktiOA bf p8 I :OatiOa
iA 8ub8taAtid aQmpllano0with Artlolo 7388-l we%114like-
~i8O b8 IUfmiOELt.
OWt8, lO provldodilk&tiQhO
maa and 8886 of the Ro+Iud Clrl Gtatuter of Bun, lOZ!b.
seOt:Ox 8 0f 844 ~if#lO 7388-b pmlid88, in nut t0 th0
1Ut SOAtOAOO; l8 faW8¶
w80POiX f'rll not, bUt hU0 tOU bOfOI?a8Aia
oowt, the flrrt 4&y of tbr we
OA t*flr thono?,
thI8 u?It, with lour Pet- thonm, rhoriu fOU
h a rl
exeouted the ~)a..”
p~Vi81QZ4i8 6OAttilliag48 t0 the return data Of rf1 SI-
htiOo$ IOSWd In 8UbOl;satti oorppllanoo
with ArtIt#loVdH3-1.
@a think tQo raturn dmy for proersr ldhorIrod
to k iUU8d 8d i88U.d
~UMUAUt ta SOotIon S(b) Ot Arti-
o&a W48-b i0 &OVU’Ad by Artial.8 POW aad 2860 ai V.rnon’a
ciril BtAtUt*8 of %XA8 8I tb#* 8trtUtW lXi8td&Or
t0 8OptUb.r 1, 19u, 8hOO Mid 8Wtiolk Sib) Of 8834
A$$l.‘tS48-b dU8 Wbt 8~OOifiMll~ pPOVid0 for the X’O-
LikWiM, th# M8UPA 441 fOP RF00888 8UthOS+
Ind t0 b; 188UAd. Wd i88Urd. -WAt t0 $OOtiOL$~O)
oi et: l 9846-b, dth thr
aoaptlon ti the lltrmmtfro
8OrtiU bX pUbiiMtiOd bhO~& 8~t&i~iZ6d, 18 t30~O~Md
by &rtiA1.8 m98, 8088 md tabd Ot~0OZY%OIl’8 C;Vil i9tatUt.8
Of ‘hn8, a8 t&O80 8tatUt.8 lxI8tad prior to 84pteabOr 1
194k ROtUSfi dry fOr OiutiOA8 i88& UI¶UU q~OtiW'S(d!
Of ArtiUo 93(6-b ia the d8t4 ``oti6.d thenih, CO-dtf
zrZzt day of the noxt tera of oourt IA uhloh the 8uIt
.
IItViirrOf the fWJAfU8iOA prO8OQtif l%i8tiA With
g
refennoo to th* groper requIrIto8of eltatlom la UelIa-
qUMt tAX suit8 WO hli*?O thr CaUrC8 ~$11 b4 inO1in.d to
k SC4UOW~t &ibOti in U@ktidw t&
t:oM, ia MO& Mit8, WhU'8 they 8rY
plimoo with althor Mtiolr IaM-1 or ia Nb8tdntiaf oam-
pllmae with Artlola 78&I-b, SWtIenS 8 8Ad 4. 80 ballare,
tttmmiorb,tbat your oltatioa "W' would bwlrr 8UffiOi*lrt
oo~lyoe with Artloh 9$2H3-5 to be (I propor fom of al;;
W &TO Ah886~ iAdi0rt.d tbst fOUX’ e:tAtkOA ‘%
WA&i8 oortaln rOQUi8it68 of e%otiaaa s and.4 of Art1018
aOn i8 SO80 ieA@@$a i!&tha 8tmbtOr fOm Of
%$a In seotlon 8 of Artlele 73~1 whloh m (Lht k In-
Iloaorablo H. Pot s&or&, FR6o 10
Siaor khan war0 twa opooitlo ototutao t Axtlolr
n28-1, 8ao)*c+~s, oaa Artial`` 95+-a$ SlotIQa 3. *up+)
(lOVWE1Xi# Clta ti@ n@ iB tiX 8Uit8 la fOr Or lm ltta Ot iE-
mediately b?IO? to heptomber 1 194l, tho 0246iUd data
~h0a th0 Tmr ahas 0t civil h00d~r~ b.0~0 0rt00tiv0
we t&W that it $6 doubtful that the Toxao moo of airjl
~r O~;dU?O 8F Olp QliO~b 6OnOti1y
lO t0 OftOtiO50 ia t&X
Vo aro of tho 0 USan, thontoro, t&6 par alta-
tlon :A” la not In 00s~PLanoo with olthor 2eotloa 6 of
lald Article T!Jt&l, aor Sootion 3 at Art1010 9846-b si
v0~0n*0 clru mtutoo ot TOX~O. YOU 0lt0ti0m *AU would
Uile l dOfOnh a t a OtiO0fh6t A jOdiOiiip ?OOOOb ingWOO
p*&II yabmt h i& Slnaa If pr0r1400 th8t l oopy of
plaint“4 it*0 petition bo dollrend to the dmndtt5t rIth
the notloo, wo think tho dofendaat uould oortalnly be od-
tlrad that a ml8 to 0011aot drlinqa~nt texoo war penQin8
lg a la bo lc
b . A judgblbnt taken lR OiASt the d~tendant, In
l ottit;afi0ra=A* oitatlon MO uod, would not, ln OUT 0p
inloa, bo void on it0 hoa. It would tonor, tbw0r0,
.that tha dofondant would be roqulrod ta ohm a itoritorlouo
dotenoa to the. ta xluit boron a oaurt or equity wouldI
ret tha ju@uent lolde. 8S Tax. Sur.,
t?SOu Vm %ObO, T8X. CiVr &Q., 89 3.
ROblnWm 1. St&a, Tax. Cl?. App., 142
0t -E r0nu0a. wh o r th
e edofr54ant h.eo
lnorerob la l
dt, ia *io h your t0ra 0t oiwion *A*~08 ~804 , th o
oourt ho8 jurloULtIaa over him pwoon le full3 a8 though
prapor oltatioa worn loowd and son04 u oa him. 4 Tex.
hr., 9. 648: 5S Tar. Jur., pm 999. St P0 pr6TId.e In
Art1010 2065 of Vorzmtr Qldl Stotuteo of Tatao, that
l dotondant in a ouit my eoaspt wrrloe o f p r a a o o o ,
or
walvo tho'lsclusnor or oorvloo th6noi, by nltten aoaoraa-
dtouolgaod by.hb or hlo Uult authorisod •s?i;~xorft:torBoy
aad tllod among tho papor in th* Qaoos . .) p. 844.
with rotora5aa to your qwotlon oimaomiag tho
aattrr of filia( aulto In rotation, wo hare 0amldoreQ
~0 rid nothing in theoa Mao pXWim% tar the
tllia& oalto in mtaltlaa. x0 here boaa unable to tina
any other ltstuto authority rrqufria2 th 4 t
lultn b+
tiled la rotation ‘f 8 the mumor you Mve lu6gootob la
pw latter. Under ouoh oirousotonooo, It tolloo*r,thea%-
tore, tbot the or&orof tlllne tax lulto la tatloa under
tbo Motrlot J&r at your oauaty hmvo ordoratl tha Dfokriot
alork to tllr tax ruIt0 la rotati~oa. Se do not, t&orotore,
pa00 upon t&o pmn*r of the MotrIot hl3gro to oontre1thr
otmnerof flll55 tax wits la rotdloa.
Aay lrproroloao or oawlulou rxpnruob La oax
oplnloa Ho. 04845 whlah lro eaatzury to thoro oxprooood
heroin an hmby ‘ugwo8oly ororrulrd by this oplaion.
wo tram the lo this mnaor wo hoto runp amwer-
04 the ~uaotioso oubmittod by you la y~our faqolrt,
Tours very truly
ATTamY tEilmtAu5 OT T2xA8