. . . .

.

‘..A’* 

### OFFICEOF THE ATTORNEY GENERAL OF TEXAS
AUSTINda of 

### the- wxt tern 

### of tdia.em~rt in whloh the 8 t is flhd i@ there, withIn your knawl~4g0, J l nrr eq uI r w ont

th a t w o uld OAUH 

### thr c1Ltr i o t Qlrrlc

to fit. rulta Alt*rrte1y all4rlloo~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

'fhopointrode 

### 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.IigAoItatloIu. TOl!o 'ia* has brw uasd far dl p tWOr W lS r h O2Wta fOr8 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 lktlo n

l ao~o8r4 Or **l ’** **Olla0** 

### l

U b@tUlti~l~

t h@ **64IIWe @tOtUtO~**  **OZE ai**  **Oita**

**r ’**  **.~ Y-**  

### tlan 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'ofthe mat* o f

T c r xw a nd o t2Lw l Qtr aam tax

### lp~ ualtr 

### rhlohwere Inplea under tlw 

### roririba8 of irtlol~ TMS-b, Voraea*e 

### CivilStatute* 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 

### not100es, 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 too cmgw it h

l ‘rtatwont IA Saotlon 4 of Artiolr 9545-b l up n. Y 0 O#*r wt#E4l fOXWb'-'8*~~DDYT6 

### t0 ?I8 in rl@f@td~l

### qllanoo with 

### t br 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 nao

### l 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**  

### twoAeta.

Arrtlolo

9545-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 

# I t waa 

# l gworfra

by 

# tha Oorr m or 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 defendantIn 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 (u**rooted by**  

### ArtIo1oaIcOlkl to?WS4, $aoluaI9r ot the 1QIW **Rwire4** a-1 Btatutra Of Taus. 

### &&ion 510) provider
ror tha 

### Saauaaoo

of proooraIn ddlnbquent 

### tax suit8whwo 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 u oh 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, on 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 

### iii06Y~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 ttol

la p lir~ quont tsx waft&

. . pro+

tloa 

### to ail other right8and roaodl*sta 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 gortiom0r 

### 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

,atth. 8(w 808Oicu1 ai thr 

### tO&iOlatUr.r It 18 oloar that 3ootion 

### 5 0r nib &tiOlO 

### Y8n8-1,l 

### uprm, M6 sOOtif 3ll

s~O & P tiOlO

Ttid8 - b ,

l UplW, FObtO t0 th0 180 8UOROO, iOXW,

l OXíViOO

u rd 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 

### 8aidtiOU80 Bill 555 really 

### booomo l

rfrotivo oa 

### a laterdata than Soxmto p#ll 

### aoe,nthlatr thatitmuotbo Uid tht&onato i0th.&6to*t aproooloa at the Lo~alntun 170wovotr rr0m the expro8olonofOOa4 la tho two A068 (6onoto Bill SC6 anti Houo0'BlllMIS) 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 

### notRoachlo 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 

### t a x in 6 Wit a U. n owl titIod* n this& t&f mid 5elute Bill 806 *a8 %atondod to ba a otatutr tr 

### l ilspl.iPy

m000di a 68 in a hi 8Uit end a 0 6

t ok i h 

### 000 My u r ri W Ait

f l # 0 11 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?8pmaO~.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 u l otln g l tatuto8 relating to proeodwr 

### la t&X 8UltOI$IOXW

8UOh 8WItUtO8

WNM 1~3

fC1200 #iad l fiOOt U 011 t he l ttootlvo date oi the Z?ulo, which ~08 3optombor 1, 1$4l. capi 

### or the epIalon8wntfonod 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 tk3t&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** tit41im **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 publlGetIoa08 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 thbroattorillod in se14 mu8 y til Other ~rti.8 thorola.* lhi8 8aomo la lino wfth th0 rOqUhOQLOnt8Or 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 9 e hGn80aiOU8 end nearly o om~l ot o l ot prOVldin3 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 8oaoldePyu80 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.xaitatioa lr8U8'3 pumuant 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. 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 8w v l

d mba Or vOmrb’8 civil 8fatUk8 Or fin8 Worn OOJLtlnuod 

### la f oroo

a n d 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 l uthoritf 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

### Vi 608 rO P 8 OO m plOtO

l $GtUtOPy ?Gm lad prOOodUro iOr th8

-- iIrMl8noo of 

### oltBtiou8 by publl~tioa in fho rpoolrib la

### rt a n eu t h. r.Ix l utho~Iud. vo find Bo dlf%Ioult la wrlrixg 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 auitcl

aret
(1) A **OiktIOn ~I~OteU**  **t0** tbr dehAt¶8nt who i8'knono Ui a 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 t o t h ra e r on a - -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 ruthorftyof,~ 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 Statuter of'lku. l8 thoB8 l t*t utoo

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. pa rt y

defoAdlmt, In t br UE O Ba AA ot lm pointer out rbo t o 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 Oitdi OU 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 publlortlonIa 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 th8 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, lO 

### 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; l8 faW8¶

w80POiX f'rll not, **bUt** hU0 tOU bOfOI?a8Aia **oowt,** OA 

### the flrrt 4&y of tbr we t*flr 

### thono?, thI8u?It,with lour Pet- 

### thonm, rhoriu fOU h a r e l 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 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** l Xi8t d

**&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 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

%i8tiA g Wit h 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** 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 (Lhtk In-

### Iloaorablo H. Pot s&or&, FR6o

Siaor khan 

### war0 twa n28-1, 8ao)*c+~s,oaa Artial~~ 

### 10

opooitlo ototutao tAxtlolr 95+-a$ SlotIQa 3. *up+) (lOVWE1Xi# Clt a 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 O l p Qli O~ b lO

6OnOti1y t0 OftOtiO50 ia t&X 

### tlon **:A ”**  Vo aro of **tho 0**  **USan, thontoro,**  **t&6 par**  altala not 

### In 00s~ Lanoowith olthor 2eotloa 6 of

P 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 jO di Oiii p?OOOOb in g

WOO p*&II 4 yabmt h i& Slnaa If pr0r1400th8t l oopy of plaint it*0 petition bo dollrend to the dmndtt5t rIth the notloo, wo think 

### tho dofendaatuould oortalnly **be od**  

### tlrad **that** a ml8 to 0011aot drlinqa~nttexoo war penQin8 l ga la ob b lc.

**A** judgblbnt **taken** l ROiASt the d~tendant, In l ottit; afi0ra=A* oitatlonMO 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. w h o r e the **dofr54ant** h.e o

l norerob la l **dt,** ia *i o h **your t0ra**  0t oiwion *A*~08 ~80 4 ,th o 

### oourt ho8 jurloULtIaa over 

### him pwoon l

### e full3 a8 though prapor oltatioaworn 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 ooo , or walvo tho'lsclusnor or oorvloo th6noi, **by** nltten aoaoraadtou olgaod by.

hb or hlo 

### Uult authorisod •s?i;~xorft:torBoy aad tllod amongtho 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 4t l ultn **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 lro 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**