OFFICE OFTHE AlTORNEY QENERALOFTEXAS
**AUSTIN** 

### 492

**Eonorable** Barrin B. Brown,**Jr.** CrfmtnalDf6tri6tAttorn6y rortworth, -X66

Dear Sir1

'6 CiTfiBt6tUt66.

the r0u.0

ue Ohri6tlaa Churahbar 1OOat.d in D61166. nduead to $80,000, mllew tai6 ind6bt6dnot4 and deed Or t+rU6t. **t-her** or not ruoh renew61 he 6t6mps a6 prorlded fn tates In **order** to be enof raid Artfole 904% reads 66 follow6r

66 hcw63.a

otherwf6e proridsd there is hereby 16vled and 6666866d 6 tax of nn (log) 

## oenteoneach OneHundred (@.00.00)Dollar6 or ismotion thereof, oter tiu tirat ¶%IO Hundred ($aOO.Oo)Doll6r6, **06** all Mt66 **6nd obligation6**  6ecur64 by chattelnortgw6 deed

## 0r tl'U6t, 236- chanto*8 11611

oontraot ve&r*6 lien oondition61 salbe oontrabtand All 

## ftutmamm'or~a riellarHonorable Marvin H. Brown,Jr., Wge I!

nature which are rii64 or reoorded fn ths orfloe or the County Clerk under the Regl6tration maws or t.hie State; provided that no tax shall be levied on laatrzents asouring an amount 0r Two riundred($200.00)Dollere, or lass. **After** 

### the erreotive date 0r thl6 AOt, except as hereinafter **provided,** no 6uoh lnstrumut Shall be riledor reoorded by any County Clerk in this stateuntil there ha6 been affixed to such inatrumnt staapa in aooordaaoe with the 

## ~SOV:SiCRS

or this seotion; **providing** rurther that stoulO the instrument filed in the 

## ori 0r the County Clerk be 6eourlty 0r an obligation that **has** property pledged **as 6eaurlty**  in a State or State6other **than Texas,**  the tax shall **be** based upon the reasonable oash value of all property pledged In’ Teu8 ln the **propor** tlo&that eald Oroptrty ,lnTexas bear6 to the total **value of**  **the** property 6,eouring the obligatlong and, providingfurther that, exoept a6 to renewals **OT eXt.6n6iOq6**  **of** accrued **intere8t,** $hr 

### provisions 0r this aeotion shall not apply tb inatrumnta given In renewal or extensions 0r inatrumnts theretOfore#tamped under the provlslons of this

### Aot or the one amendedhereby, and ehallnot apply to fnatrurnsnts given in the refunding

## or existing bond6 or obllgaffon6where the preceding instruaentot aecurltpwa6 6t6mped in aocordanot with this **Act** or the one amended hereby; provided furthor that the **tax** levied in this Aot shallapply to only one iimmaIuent,the
one or the greatestdrnoainatlon,where aereral iI26trtUtientS

are cOnteqOranOoU8ly executed to
**secure** one obligation;and provided further that when onoe @tamped as provided herein, an inlsrrtrument say be recorded in any number oi OOUItie6 in thle Statewithout again bein, 80 atamped. This 6eCtiOfI

shnll cot apply t0 ia6trUEietlt6, Mte6, Ol! other obl?gati.ons taken by or on behalf of the Gnited States or of the State of Texas, or any oorporate agsnoy or instrumentalityof theUnited Stetss, or or th4 State or Texas In oarrging out a gov6rnmntal **FurpoeQ** 66 erpreelredin any **Aot** 

## 0r the congreek 

## or the United states or 

## or the jeglslature or the state or Texas, nor 8h:cil,l th'e **provieions** or this sectionapply to oblfgatlofus or lnstrumnte 6eoured **by Urn6**  **on** orope 

### andtarn

### 494

Efonorable

Esrvln H. BrowR,or., Page 3

or agrioulturelproduots,

### or to llveetook

### or farm lmpler;ente,

or an ebetraot or judgment.

"If the amount secured by an Inetru&ent 16 not expressed therein, or Ii azy part 0r the security 4esc.ibe4 In any 6uoh Instrument appears to be looatedwithout the State of Texas, the Oouaty Clera shall **require** proofby written afildaYit6or such raOt6 as nap be 04; oeesary to deter&I4 the amount of the tax due.*

The first T6xa6 **statute** lerring 6u0h a tax beoeme erreotlveOL Ootobor 30, 1936, **and** the above .quoted **Artiole** 7047e I6 an amendmen,t t0 aR4 6Up4r6edes saidOrigInal **Act.**
**we assum**  **that** the dead **or trust**  given by theEate(soolIa**Ave**
nue Ohrlstian Churoh lo 1930 wa6 recorded promptlyand **oon** 6equentlyha6 nevsr been etamged **under** tha~provlelonsof the **Statute.** You will note that the **Aot** provIde6.,that exoept a6 provided therein,**no** such lnetrurcent shall **be** tiledwfth**out being**  **steeped** In **aooordanoe with**  the provision6

## 0r the A6t. Yixoeptlone



### era made as to renewals ot,lnstrUmentsthere**totore** stampedUnder the provlalons of the **Act or**  the one a&ended thereby. Howevqr, no exoeptlon le Ipea4a8 to renewal6 or extenalcns

## 0r Inetr~nts which had been reooraedwlth- '.. 3r out being etamped.

In oup opinion !?o. O-1052,'ue expre66ed the view that a deed or tru8t given in 

### renewal or another whloh had been **exeoutea** and t1le4 prior to the erreotlre dete of the orI&al hotwas required to be 6temped. The Aot also oontaf56Oertain other exCeptiO~6, iaoludingobligation6 or in-
'J,; etrument6 **scoured** by liens on crops and farm or egrIoultur6l **produot6, Uvestock**  arid ram implement6 and abetreots

## 0r judgment. aIrIce 

## laetruaento or the kin4 which you mention
are not found among the exceptSons, th8y are expressly required to be stamped, **and your**  question 16 thererore enawered in the arrlrmetive;thbt 16, the renewaldeed or trust in qU46tiOR **met be**  

## fithuipsa 10**order** 

## to be rooordeb.

Yours very truly

ATTGRWEY OXH"RAL OF TEXAS