OFFICE OFTHE AlTORNEY QENERALOFTEXAS 

AUSTIN 

492 

Eonorable Barrin B. Brown, Jr. 

Crfmtnal Df6tri6t Attorn6y 

rort worth, -X66 

Dear Sir1 

'6 CiTfi Bt6tUt66. 

the r0u.0 

ue Ohri6tlaa Churah bar 

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) 

oente on each One Hundred (@.00.00) Dollar6 or 

ismotion thereof, oter tiu tirat ¶%IO Hundred 

($aOO.Oo) Doll6r6, 06 all Mt66 6nd obligation6 

6ecur64 by chattel nortgw6 deed 0r tl'U6t, 236- 

chanto*8 11611 oontraot ve&r*6 lien oondition61 salbe oontrabt and All ftutmamm'or~a riellar 
Honorable 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 riled or reoorded by any County 

Clerk in this state until 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 State6 other than Texas, the tax 

shall be based upon the reasonable oash value 

of all property pledged In’ Teu8 ln the proportlo&that eald Oroptrty ,ln Texas bear6 to the 

total value of the property 6,eouring the obligatlong and, providing further 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 amended hereby, 

and ehall not apply to fnatrurnsnts given in the 

refunding or existing bond6 or obllgaffon6 where 

the preceding instruaent ot aecurltp wa6 6t6mped 

in aocordanot with this Act or the one amended 

hereby; provided furthor that the tax levied in 

this Aot shall apply to only one iimmaIuent, the 

one or the greatest drnoainatlon, 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 State without 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 instrumentality of the United 

Stetss, or or th4 State or Texas In oarrging out 

a gov6rnmntal FurpoeQ 66 erpreelred in 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 section apply to oblfgatlofus 

or lnstrumnte 6eoured by Urn6 on orope and tarn 
494 

Efonorable Esrvln H. BrowR, or., Page 3 

or agrioulturel produots, 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 looated without the State of Texas, the Oouaty Clera shall require proof by 

written afildaYit6 or 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 

erreotlve OL Ootobor 30, 1936, and the above .quoted Artiole 

7047e I6 an amendmen,t t0 aR4 6Up4r6edes said OrigInal Act. 

we assum that the dead or trust given by the Eate(soolIa Avenue Ohrlstian Churoh lo 1930 wa6 recorded promptly and oon6equently ha6 nevsr been etamged under tha~provlelons of the 

Statute. You will note that the Aot provIde6.,that exoept 

a6 provided therein, no such lnetrurcent shall be tiled wfthout being steeped In aooordanoe with the provision6 0r the 

A6t. Yixoeptlone era made as to renewals ot,lnstrUments theretotore stamped Under the provlalons of the Act or the one 

a&ended thereby. Howevqr, no exoeptlon le Ipea4 a8 to renewal6 or extenalcns 0r Inetr~nts which had been reooraed wlth- 

'.. 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 hot was required to be 6temped. The Aot also oontaf56 Oertain other exCeptiO~6, iaoluding obligation6 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 renewal deed or trust in 

qU46tiOR met be fithuipsa 10 order to be rooordeb. 

Yours very truly 

ATTGRWEY OXH"RAL OF TEXAS