. . . . 

. 

‘..A’* 

OFFICE OF THE ATTORNEY GENERAL OF TEXAS 

AUSTIN 
da of the- wxt tern of tdia.em~rt in whloh the 

8 J t is flhd i@ there, withIn your knawl~4g0, 

l nr r eq uIr wotnt h a wt o uld OAUH thr c 1 Ltr io t 

Qlrrlc to fit. rulta Alt*rrte1y all4 rlloo~a8irrlr 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 ~000rd1lrq to 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 omrI4mable drlaP 0;s be aaurrd by the iimwrrlty of 

heri to ill. tax rulta in that frrhlon. 

l ff r0a vv 18 (I r0puind tom, th0ti 

t& ON r iu Dr Ob dit 84 I l WOWBitY Of klffOZWt 

fOXI!tO Of OitdiO!h t0 b0 urSd iOr nOtM8Sid~At 

an4 fQ.IigA oItatloIu. TOl!o 'ia* has brw uasd 

far dl p tWOr W l S r hO2Wta fOr 8 WAtiOnO& * 

Au l md.natIoa at the olt8tfoa rnolow4 by rou 

.*A& dO@i@Atd W "A" iAdiOAt.8 thRt it fOlbW th. 'hn# 

Ruler at Qlrll Proo*dw* prcml(lrt&.by tha Suprem Court 

of the State of War whioh boorne l c4att~ Sy~t$m~g Xr 

1941. The o lk tlol n ao~o8r4 Or 

l’Olla0 l Ub @ tUltit~lh~ @ 64IIWe r’.~ @tOtUtO~ Y- OZE ai Oitatlan ae prorid* In krtIol* 7S8?3-1 of V~~mn~r Civil Statuttrr 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 

t 

l titloar'of the mat* o f Tc r xaw nd o t2Lw l Qtr aam taxlp~ ualtr rhloh were Inplea under tlw roririba8 of 

irtlol~ TMS-b, Voraea*e Civil Statute* 08 Taxw aA 8ll 

iAtO?YOniry tnxlq W:tr aloh AAy bo heZWft.r h.4 ia 

thli 06Ull,” 

Is foun4 thlr roat8nO.t "&oh prrty tb thin -tt *ll 

. . . At another plaoo la mid *B* olwtlaa 

t8ke not100 es, an4 plw4 an4 umarto, ell rl.aina an4 

plwdi~ new QI file or hernfter la a~14 ~@mme b? all 

other phIa h~raIa,a whlrh prOvi$IaD W8s l ppurStl$ aWIlt 

to o c mg with l ‘rtatwont IA Saotlon 4 of Artiolr 9545-b 

l up n. Y0 O#*r wt#E4l fOXWb'-'8*~~DDYT6 t0 ?I8 in rl@f@td~l 
qllanoo with tbr l tbtutory form of ait&tion ret forth 

In etlefo mee-1 and oaatalnr l we of #I* nqufromlta 

Of -0tiQA8 8 l ad 4 Of th0 8O--od'lO8 *tOii~ Wit8' law 

(Arti 734S-b). 

Ia otdor to -or hour quq8tiom we fid It naol rre to’ooarldw ktloloa 93-l anU 9S4&+ of Vomon’~ 

Oitil Sktutra of Tons, an4 tlm offoot of t&o Texas War 

of CirIl~Pro6o4uro rpoa thsro two Aeta. 

Arrtlolo 9545-b, 5ootion 5; of Verxmn*~ Olril 

Statutra of WXSS as a~~404 br hao Bill 565, 5ootioa 

s&h Legl8lature wo8 aaaoted ia lW9. The 

hu@ Yawh 16 hl9 and pasrrd the Senate It waa l gworfra by thOa orr mor 

l ffaatI9a nlnat doye aftar th* 

adjournnut of that l oaaioa 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 l u$t l Ad it pX0ri4.0 

fortha tbt raid prowar be rertod sapI returned aa (urooted by ArtIo1oa IcOlkl to?WS4, $aoluaI9r ot the 1QIW 

Rwire4 a-1 Btatutra Of Taus. &&ion 510) provider 

ror tha Saauaaoo of prooora In ddlnbquent tax suit8 whwo 

the 4afaa4ant in aais rult fr l bamt iroll t& State or 18 

a noa-roald~t of, thr State l & protidor that it shall Ea 

sufflolant to aem #lb dafmi&nt with notlor l aoompaaia4 

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.;:: 

l uo h AotiOO iA the MAAII DrOVidrd id ArtIolo 8088 Of th. 

1.985 R*tlraa CIfll atatutu Qf tha state of Toxa8 OP ia 

the OItOtfUbIVO, it 18 TO~id.& t&t 00;rriO~ WY b &d, 

o n l wh 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 

\ 

l abrootioa. 

At the maa reardan Af the Logirlaturo Artfolo 

93-1 was rawto bl th, forty-d&h 

ul*r~S**aIrm as WOtO Bill 206. m?hr % 

ialat\m, b#* 

080 Of ~OD~OOZL- 

. . 
hnoxabla X. Pat Idhrdr, DW@ 4 .‘. 

tlm oonroronoo oonEi$tko repor on Kay 10 1939. Said 

Pot wan iii06 Y~LJ 34, 1939 without th0 &kmn 0r the 

doromor l nd 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 t to l la p lir ~ 

quont tsx waft& . . pro+ 

tloa to ail other right8 and roaodl*s ta whleh 

tmlng aJllt* am nmf l tltlo&, nprallag rll 

law8 ia ooailiot horowlthi aaQ drolarfng aa *aorguo7*" 

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 gortiom 0r 08~ law 

Of thi0 .?htO, th0 tOIS 0nd pXWi8iOa8 O? al8 

AOt .&id1 gOVOI%I, On4 t0 th0 l XtW 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, supro P we find that 

both w.ro $tolsod ,at th. 8(w 808Oicu1 ai thr tO&iOlatUr.r 

It 18 oloar that 3ootion 5 0r nib &tiOlO Y8n8-1, l uprm, 

M 6 sOOtif3ll s~O & P tiOlO Ttid8-l UplW, b , FObtO t0 th0 180 

8UOROO, iOXW, lOXíViOO ur d F OtUm f+f Oit&iCUtO in t.X 8ltit8. 

Slnoo iptlolo ‘1333-1 (Soaato Ml1 ti3) lb8 pa88Od 8Ub80- 

qWat t0 BOU8o Bill 555, .VM thoah 8aid tiOU80 Bill 555 

really booomo l rfrotivo 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 anti Houo0'Blll MIS) 4ad 00WldOri~ 

their naturr it ir oVidout that th. LO&Ji8bStUTO rOolly 

intondod to olarlty and 8iapiiry tax proooodinuo amI pro- 

~oatm ror tho 80n0rit or tax14 l rtthoritio8 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 VI0r the PPQV:~QM ia 0016 9000t0 arii ~6 .tbt it0 ppoa810~~ ~~~-*o\ra\llDtIvo 0r mad in 86d:tiQll t?3 all oth#r.&ht. 

Ed rran9dlo8 r0r the g0ll00t~00 or 4OliaquOat tOx.0 t0 8hi0h 

ta x inWit6 a U. no w l titIod* n this& t&f mid 5elute 

Bill 806 *a8 %atondod to ba a otatutr tr l ilspl.iPy m000dia 68 in a h i 8Uit end a 06 to k 

ih 

000 M y ur r iWAit f l # 011 

bordow on oiwtia# statutory PO ode of )moaaUN. 3% ma8 

tho "taxIn turlt'r 18w* (brtIolo 

aa twit0 3111 ~06. 

Th TOXU fhdi8 Or %I1 ~PQUdUPO bOW8 OffOgtit. EoptoalboP 1, 1941. xti0 a, Or Uid %XU mO8 or 

Civil Proooduror ~08 arcondad 

Stat0 of Toroe, the moddad 

bar 31, l94l, l Q6 the lairt 8outomO of aOld 35on6sd Rule 

prot1au1 

All 8trtotoi Ii riteat im&tol~ 

of-proaoduro in tar suit8 ore horqby oontlauod 

la l ?foat oa rulir 0r pmooaurr 1rovorsla5 6aoh 

0~08, aad Whom ruoh 8tOtUt?8 pmaO~.IMd a0 

~10s of 9r00061an In htah :mooo, those ruler 

*hall l 99ly." 

We have hild In Ooc 0piJiion8 808, +$lrOts and (MM6 that 

raid Rule 3, am amoadod, or thr TOXXIO Ruler or CIrll FroOOb?0 had Oh0 OfrOO6 Or moIaJsd ia iWOO, a8 MO8 oi 

prcooduor, my ulo tlng ltatuto8 relating to proeodwr la 

t&X 8UltO I$IOXW 8UOh 8WItUtO8 WNM 1~3 fC1200 #iad l fiOOt U 011 

the l ttootlvo date oi the Z?ulo, which ~08 3optombor 1, 1 $ 4l. 

capi or the epIalon8 wntfonod above w-0 l oale8r6 ror intoruation. we b0I1.v. thst it mar the purpao of thr 8ppromo Court, end It8 latoatlan, I8 urndlng said Uul* 3 , 

With rof.nllOo tk3 t&X 9ZOWd\url l tatUt.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 Mtl010 1345-b that the 9SOOObUrO iOs tht f88UOfiOO, fOESIB 8OrviOO 
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 

l a l tattiont oi the nature of the Gaauo of ootlon ooniom14 to ~!IG Hqtia'OaMtO Of lSOtlOo8 by 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 oltdhl at "a ?OOit~tiOth tkt SrOh p*rty to OOOh #Uit 8ml. 

take not100 or 0al 9leaad la l 8wor to all olelm8 end the 

lGadiag8 

t 

6Jma on rib er thbroattor illod in se14 mu8 

y 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 logiolatlro p~xq080 Ma lntontlnn to make the *tax 

e hGn80aiOU8 end nearly o o m~lo tl o ot prOVldin3 9 

un1.t.i lG1" 

~Ot’tWllft~ rOP aJ.1 tatfag WftO, in lea6.4 

G? un W&Yth8 Mit, to joill i.B tho OUit and 1 

or pWtiO8 te 

alo 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 bsiiovo that 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$ rotorcr of 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 lr8U8'3 pumuant to 3oGtlon 3(b) of rrtiolo ‘ISM-b would bo 

~OFIra.4, ar to the r0m or oltetlon, by ArtlOloG&O3l to 

80M, 8Upm, wlt~h th. l 4dltloa8l 8pOOiriO rOqui-OatO OOOtufnad In Mid.--eo8tfOE S(b) of raidl Apti W45-b. POP 

tbr 88m roa8oM, @Ton above, w8 bolioro that Artlo 

8wv l d mba Or vOmrb’8 civil 8fatUk8 Or fin8 Worn OOJLtlnuod la foroo a nd l tteot a8 ruler ot probe&urn ia tax 

8Uft8 ;ll8Oi@t 88 @log 6CNOl’E the Ol'S Oi 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 

6he luthoritf 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 proVi608 r OP 8 OOmp lOtO l $GtUtOPy ?Gm lad prOOodUro iOr th8 

-- i 
IrMl8noo of oltBtiou8 by publl~tioa in fho rpoolrib lar ta neu th.rl .I utho~Iud. x vo find Bo dlf%Ioult la wrlrixg rt the eoaolurIon that the Tvrrr Rulw of E Itil 

Pro8wlure hare not nQuled or interfered with raid SootIon 

S(d,) at’ rdd Art1010 TSJS-b. 

TroB the tOrqOiX& roasi&ewtion8 BUr oOnohrion8 

with ?*?8nnOO t0 th0 D2OmX fOlra Of 6ititiQA8 t0 b6 U8@d 

la tar auitcl aret 

(1) A OiktIOn ~I~OteU t0 tbr dehAt¶8nt who 

i8'knono Uia*b h o sO l ddX88a i8 kJW.WA t0 the 

the tariod( unit brin&Ixg tho tax suit 

188Urd 8ti n0Ul6 be 8UffiOiOnt if it 

1~ with t.hO fOln 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-raridout thorrot, lr8u.d In l ooorbnw with, ~6 

under ruthorfty of,~ 8e.otIOn S(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 Statuter of'lku. l 8 thoB8 l t*tutoo l xlstad Imalately *or 

ta Soptuber i, 194%. wIth,thr, l d6itIO&8l XWWiM~t8 Of 

l 8tatroRt Of th@ airtoM Of th0 8tit ad AOtiAO t0 th. 

p a r ty defoAdlmt, In tbr UEO Ba AAo t l m pointer o ut rbo 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@tiOlt8 i8- 

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 8 l Uit. 8oW8V8r, We think that 8 0:ktiOA bf p8 I :OatiOa 

iA 8ub8taAtid aQmpllano0 with Artlolo 7388-l we%114 like- 

~i8O b8 IUfmiOELt. 

OWt8, l O provldod ilk &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; l 8 faW8¶ 

w80POiX f'rll not, bUt hU0 tOU bOfOI?a 8Aia 

oowt, OA the flrrt 4&y of tbr we t*flr thono?, 

thI8 u?It, with lour Pet- thonm, rhoriu fOU 

h a rl e xeouted the ~)a..” 
p~Vi81QZ4 i8 6OAttilliag 48 t0 the return data Of rf1 SIhtiOo$ IOSWd In 8UbOl;satti oorppllanoo with ArtIt#lo VdH3-1. 

@a think tQo raturn dmy for proersr l dhorIrod 

to k iUU8d 8d i88U.d ~UMUAUt ta SOotIon S(b) Ot Artio&a W48-b i0 &OVU’Ad by Artial.8 POW aad 2860 ai V.rnon’a 

ciril BtAtUt*8 of %XA8 8I tb#* 8trtUtW l Xi8td &Or 

t0 8OptUb.r 1, 19u, 8hOO Mid 8Wtiolk Sib) Of 8834 

A$$l.‘tS48-b dU8 Wbt 8~OOifiMll~ pPOVid0 for the X’OLikWiM, 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 l ltrmmtfro 

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 l xI8tad 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 

. 

IIt Viirr Of the fWJAfU8iOA prO8OQtif l %i8tiWit Ag h 

refennoo to th* groper requIrIto8 of eltatlom la UelIaqUMt 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 oampllmae 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 

Siaor khan war0 twa 

n28-1, 8ao)*c+~s, oaa Artial~~ 

10 

opooitlo ototutao t Axtlolr 

95+-a$ SlotIQa 3. *up+) 

(lOVWE1Xi# Clta ti@ n@ iB tiX 8Uit8 la fOr Or l m l tta Ot iEmediately 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?8O F O l p QliO~b 6OnOti1y lO t0 OftOtiO50 ia t&X 

tlon :A” 

Vo aro of tho 0 USan, thontoro, t&6 par altala not In 00s~ P Lanoo with olthor 2eotloa 6 of 

l ald 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 OtiO0 fh6t A jOdiOiii p ?OOOOb ing WOO 

p*&II 

4 

yabmt h i& Slnaa If pr0r1400 th8t l oopy of 

plaint it*0 petition bo dollrend to the dmndtt5t rIth 

the notloo, wo think tho dofendaat uould oortalnly be odtlrad that a ml8 to 0011aot drlinqa~nt texoo war penQin8 

l g a la bob lc . A judgblbnt taken l R 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 x l uit boron a oaurt or equity wouldI 

ret tha ju@uent l olde. 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 te he dofr54ant h.el norerob o la l 

dt, ia *io h your t0ra 0t oiwion *A* ~08 ~804 , th o 

oourt ho8 jurloULtIaa over him pwoon l e full3 a8 though 

prapor oltatioa worn loowd and son04 u oa him. 4 Tex. 

hr., 9. 648: 5S Tar. Jur., pm 999. St P 0 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 ooo , or 

walvo tho'lsclusnor or oorvloo th6noi, by nltten aoaoraadtou olgaod 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 l tstuto 

‘f 

authority rrqufria2 th 4 t lultn b+ 

tiled la rotation 8 the mumor you Mve l u6gootob la 

pw latter. Under ouoh oirousotonooo, It tolloo*r, thea%- 

tore, tbot the or&or of tlllne tax l ulto 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 oontre1 thr 

otmner of flll55 tax wits la rotdloa. 

Aay l rproroloao or oawlulou rxpnruob La oax 

oplnloa Ho. 04845 whlah l ro eaatzury to thoro oxprooood 

heroin an hmby ‘ugwo8oly ororrulrd by this oplaion. 

wo tram the lo this mnaor wo hoto runp amwer04 the ~uaotioso oubmittod by you la y~our faqolrt, 

Tours very truly 

ATTamY tEilmtAu5 OT T2xA8