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j OFFICE OF THE ATTORNEY GENERAL OF TEXAS 

AUSTIN 

i SROVERSELLERS 

ATTORNEY GENERAL 

upon the above mtbje 

gate ana vcr 

thou twa 8 of 

r8y purporem. 

vecltlgtors eovcrn mvcrind it nccemary because 

- r c gulr c in e l ifia r - 

lco munt take affidavits Prow cmplo~ccn 

the alalmant; from dealers in rehuta 

ir tmploscte~ rho ilrsus lnvoiacn of cshe rofuntlablc motor !‘uc’l , and from 

Uclircr the motor fuel. 

l Approxlmu tely 93$ nf the 244,000 refund cl afan 

tl?cd in the lent flsarl fear wewe filed hv iarmern and 

rancher se Thus aont of the lnvcstl~~ttionn mad6 by Comptroller rc~rescntatfves aoour on farms and ranchclr many 

mlleR dictrnt from 8 notary pub'flc and the lnrcnti~ator 

must ank tha alatmant, or other pernnns frou whom affldavits arc dosircd, t.o ~OPTB their work aml drive into 

the office of a Notary Public which not only invnlves 

loma of tlmc but aaumes add* tlonal mllarrge and travel 

expcn 216. 
~onorab?o (:@a. ii. Shepperd - pege 2 

l Ssc t.l24 o n of the Xot.or Fuel fax r.nw contajnw 

the fo1lnwjn.g pro?+? nlnnr ‘The Comptroller, or any 

drctr authorl%od reprcn%nta,tiTc under the dlrcction 

ot tho Comptrollcrr ohs’ll, for the purpose cnntenplated hy thjn Artjcln, hero the power t.n istvue nuhpooa8w, cnmnel the attsnanncc af wlt~nesueR, odm$njstcr oaths. certjty to ofticjn? aotsr, take deporitlons 

Within t?P WithOUt t,he Stat8 Of Texan, PS IIOW proTjded 

by law, nnd eom?c? the production of pcrtincnt honkn, 

aoaountx, rcaordn, and daoumnts.’ The said 8eotlnn 

24 fijrthor Uescrfhe?l the praosdurn t.o follow in compl7lng Wi tb t.he ahoW prmininn amI containa the followjnp prwi nianl ‘The ComptmYlcr may, it neoessary to enfarce the prwjnfans of this section, requjro wuch numhcr ot his reprcsentatlran UP he dcoalr 

nceensary Tao enforce the pmrisinnn herenf to mtbscribe t.0 the onnstltut.lonal oath at ofTloo, a rcaord 

of wtrlsh whell be tiled jn t.he office of t.hc Cmptmllcr.’ 

*In order tn saTC t.he mneeencary expense and 

Were1 in lnoatinc and drlrfng 1onR dintnncor to Uotat-y PublIca, the Cnmptrcller dotdren to delegate 

acrtain emplayeem, whose duty It in to lnrentigate 

retma claima, rntl Test them with the power end 

anthnrlty tc l ihmininter asths nnd take the noknawlsamncntw at’ rcfunt! cla~imantw ana nthcr atflabtw 

iron whom It in nconewarp to take tdutmentn in afti4aTit form In cnnncGtsisn with tho antoraament of 

the motor fuel tax law. For thl s purvoae, the Camptroller wjll dolegato wuoh power tn t.ho cclected emplnoseu in wrj tlnk and a31 T require euoh such employee 

to take t,he cnnst.$tutinnwl oath nf an appoj.ntiTc otilaer In the manner Ulreotcd in yonr Opinion Wn. O-382, 

nnld lnrtruments to he illed jn the oifica of t.hs 

Comptroller. A copy nf t.hc proposccl oath ancl filing 

rcaord la attached berota. 

l 1 . WI1 1 YOU planue #bdTiwe mw whet.her an oath or 

affl rmatj nn aduini stcred in conrcot~on al th the atbiniw 

tratlnn and entoraement ot the mntnr fi101 tax law h;r w 

Comptroller cmplcrco, who har tnken the aonntl. tutlanal 

oath OP oPrjce end hau Man dclcgetad autharltT hy tho 

Cntnpt~roll er to emnlni utcr Onths aw dov2rihed herelnshove, he a vn? jd oath a&An1 stereil in the mannew required h7 ?a*, cIncl hy R PerPoa (IulT au thori zod to admjnjeter tF@ !mm? in the mat.t.er or Cause In WhjCh n!JOh 

oath or ot’fj rmntion 12 ta,kon , 8 9 3 R anntenpln ted ‘?xy 
t 

6otsornble Gee. n. Sheppard - paga 3 :I 

/ 

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Artlele 304 of Varnon'a Annotated Penal Coda. 

'2. If yeu wnnwer fhe above gaeatlon atilrmatlrely, rlY1 rou pleame ailrise me further whether 

an onth administered by mush employee In the manner 

an8 under the conditions deaarlbod In the preceding 

pnragr%ph In taking the aoknovledgraent oT a refund 

~otalmant In the ereeutlon at a refund cl8lm wlYY eomply rlth the requirement8 of Saotlon 13(d) ef sald 

motor fuel tax law whleh presides that a @laieant for 

refund of motor fuel tax shall *PIYe rjth the Camptroy 1 ar an l ffldavl t, on auoh ton, as may Da pramerlhad by tho Cotspfml1er’~ 

Beatinn 24 of ArtiaXe 7oAfib cited by you exprearly 

prorldeo that: 

*The Comptroller, or any duly antborlzad repreaant8tlre under the direction 0P the Conptreller, 

sha31 for the purpose contemplated by thin Article 

hate pewar to Iaauc mubpoonaor eompa! the attemlattea of wltnesaes, admln1atar o=tbs, certify te oftlelal sets, take daponltiona within or without the 

State of Texas, am nw pro+lQed by Iar, and aenpa1 

the meauction ei pertinent books, l atounts, reoortls 

ant! flooumentn~ * * l ’ 

The power to addnist,er 08 the and to aertlfy suoh 

oaths or affl,dar~ts 3~ net peeuflar to notarlett public or 

clerkn of tRe various caurts, but oa the other hand, there 

ore numerous inst8ttU8s iB our 8t8tUt8 Wh8Pdn other offia8rm 

or rapromntatites are alothed with auoh power. The granting of ruoh pwer Is easatttiall~ a 1eglslatfta prerogative -- 

tbero helng nn constltt~tlonal provision IWitin(l: much power. 

Artiale 304 nf t.he Penal Coilor &IM eitod by you, 

is 86 fnllowsr 

'The oath or l f+flrautlon must he admlnlstsred in 

the manner required by 18~ , l tl ky emma portsen duly 

8uthorlZed to admlnluter the s8me In tho rotter Or 

cause In rhiah suoh oath or afflrm8tion ia t8k8m*’ 

TMs requ~rment~ In psrtfnent to a pro6eGutlon for 

pet-jam* . 
nonarable Bea. II. Shnppttrd - pa&e 4 

Rime, nn we have ahown, your lemlly qualified 

an2 der3patcd reprorentatlre in dlsohargln~ the affloirl 

&tied raqulred cf him under the statute above quoted, the 

oath or nlfirmatlon admLnllrtered by him Is ‘in the manner 

requfred by Yaw", and by a *person duly l ntharired to administer t,ho mum.” 

It follows that both of your queatlonm should be 

answered jn the rffjrmatlra.