## I i .... II z d 4

I ........ i j **OFFICE OF**  **THE ATTORNEY**  **GENERAL OF**  **TEXAS AUSTIN**  **i SROVERSELLERS** 

**ATTORNEY GENERAL** 

**upon the**  **above** 

### mtbje

gate **ana** 

### vcr **thou twa**  

### 8of r8y purporem. vecltlgtors eovcrn 

## mvcr**ind** 

### it **nccemary** 

### because

-r cgulr ce

inl ifiar- **lco** 

### munt take affidavits **Prow** cmplo~ccn 

### the **alalmant;** 

### from dealers **in rehuta**  **ir tmploscte~**  **rho ilrsus**  **lnvoiacn of**  **cs** 

## he 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 **Comp troller**  **rc~rescntatfves aoour**  **on farms**  

### and 

## ranchclr **many mlleR**  **dictrnt** 

### from 8 notary pub'flcand **the** 

### lnrcnti~ator **must ank**  **tha alatmant,**  **or other**  **pernnns frou**  **whom**

## affl**davits** 

### 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**



## lSsct.lon

**24 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**  **nuh pooa8w,**  **cnmnel the**  **attsnanncc af**  **wlt~nesueR, odm$njs**  **tcr 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 com**  **pl7lng Wi** **tb t.he**  **ahoW prmininn**  **amI containa**  **the fol**  **lowjnp prwi**  **nianl ‘** **The ComptmYlcr**  **may, it**  **neoes sary**  **to enfarce**  **the prwjnfans**  **of this**  **section, re**  **qujro wuch**  **numhcr** 

### ot his reprcsentatlran UP **he** 

### dcoalr **nceensary Tao** **enforce the**  **pmrisinnn herenf**  **to** 

### mtbscribe t.0the onnstltut.lonal **oath** 

### at ofTloo, a rcaord **of wtrlsh**  **whell be**  

### tiled jn **t.he** 

### office of **t.hc Cmptml**  **lcr. ’** 

***In order**  **tn saTC**  **t.he mneeencary**  **expense and**  **Were1 in**  **lnoatinc and**  **drlrfng 1onR**  **dintnncor to**  **Uo** 

### tat-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 noknaw**  **lsamncntw at** **’ rcfunt!**  **cla~imantw ana**  **nthcr atflabtw**  **iron whom**  **It in**  **nconewarp to**  **take tdutmentn**  

## inaf**ti4aTit form**  

### In **cnnncGtsisn with**  **tho antoraament**  **of the**  **motor fuel**  **tax law.**  **For thl**  **s** 

### purvoae, **the** 

### Camp**troller wjll**  **dolegato wuoh**  **power tn**  **t.ho cclected**  **em plnoseu**  **in wrj**  

### tlnk **and a31** **T require**  **euoh such**  **employee to**  **take t,he**  **cnnst.$tutinnwl oath**  **nf an**  **appoj.ntiTc otil**  

### aer **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 hereln**  

### shove, he a vn?jd **oath** 

### a&An1 stereil in the **mannew** 

### re**quired h7**  **?a*,** 

### cIncl**hy R**  **PerPoa (IulT**  **au thori**  **zod to**  **ad** 

### mjnjeter **tF@** 

### !mm?**in the**  

### mat.t.eror Cause In **WhjCh n!JOh**  

### oath or ot’fjrmntion 12 ta,kon
**, 8** **9 3** **R anntenpln**  **ted ‘** **?xy**t

**6otsornble Gee.**  **n. Sheppard**  **- paga**  **3** 

# :I”

/ Artlele 304 of Varnon'a 

## Annotated **Penal Coda.** 


### '2. If yeu wnnwer fhe above gaeatlon **atilrma** 

### tlrely, rlY1 rou pleame ailriseme 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 ofmotor fuel tax shall *PIYe rjth the Camptroy1**ar an**  

## l

ffldavl t, **on auoh**  **ton, as**  **may Da**  **pra merlhad**  **by tho**  **Cotspfml1er ’** **~**

**Beatinn** 

### 24 of **ArtiaXe** 

### 7oAfibcited by you **exprearly** 

### prorldeo that:

*The Comptroller, 

## orany duly antborlzad repreaant8tlre under the direction 0P the Conptreller, sha31 for the purpose 

### contemplated by thin Article **hate pewar**  **to** 

### Iaauc mubpoonaor 

### eompa! **the atteml**  

### attea **of wltnesaes,**  

### admln1atar o=tbs, certify te oftlelal sets, take daponltiona within or without the State of **Texas,** 

### amnw 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**  **grant ing**  **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 portsenduly 8uthorlZed toadmlnluter 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 **ad** minister **t,ho mum.** **”**

**It follows**  **that** 

### both of 

## yourqueatlonm should be answered jn **the** 

### rffjrmatlra.