.- 

OFFICE OF THE ATTORNEY GENERAL OF TEXAS 

AUSTIN 

Roaorable Oeo. II* Sbeppsrd 

Comptroller of Publia Aooounta 

Austin, Texas 

Dear Yr* Sbeppardl OplllAon RO. o-tl648- 

,.-. 

Your letter reqwst au" 1 ental 

our Opinion Roe 0-6648 16 88 fc-cT> o f 0483. ; 

opinion upon 

la 

and repreaen 

fuel'tax law 

affIrmationa 

$844 as tb whether or 

i meal be affixed fa 

atrtment aubaoribed 

4 4uah repreaentatire to 

344, Vernon'4 Awotated Civil 

8tatutea, r4ads aa foll4r4: 

l gAmoa,g other duties the Csmptroller 

ah8lll 14 moure a l eal with ror da - 

l Oomptreller*a Offic+er State of Tex a sa 

engraved around the margin and a ii++ 

pointed atar in the oenter, rbioh shall 

be used an the ma1 of hi@ offioe to 

autheatioate all hia offlolal rote, OXoept =“;r::ts dram on the State Treaaurn* 
. ’ 

JBonorable Qeo. 11. Sheppard - pa84 2 

*Will you please 8dvSas me whether 6r not 

the admimintering of an oath or a??lmation as 

oontemplated in your former opinion ~111 require 

the impression of a meal on the instrumsnt aubaoribsd and morn to before suoh Coeptrollcir 

representative in or&r to make the oath or affirmatiom one that is legal17 l dmf~nistered in 

the mum?+ required by law?" 

Tbb r4qUlr4m4nt of a seal to an oifi0sr’s oert~fioafe to au a??idavlt or an aognorledgm4nf ia aatter 

4f 8tatak4 Thus, Artlole 6602 of the Revieed Ciril Statutes anumerates the o ffla or l uthoriaed t0 make proof of inatrument~ of writing for reaord. Artiole 8666 requires auob 

officer to make *his o??loial oertlfioate rlgned b7 him and 

glren und4l' hia seal of o??lu4~~ Agaln,,by 8eation 18 of 

ArUc1.e Sd,o? the Revised Ci+il Statutir; an affidavit is 

dsfined as meaning .a atat4ment in rrit$ng'O? a faot or 

faots signed by the party makfng it, ahd sworn to beiore 

some offioer l nthorized to a8mialoter oaths, and official17 oerrfifled to by nuoh officer under his seal o? o??ioe~ 

Article 27 a? the Rtwla~d Civil StSttites declaresr 

%W!I oomlmsloner and eaoh oommlssioa and eaoh 

board ubioh ia or ma7 be oreated by laws e? thla 

8tate shall have authority ta adopt a seal 41th 

whfcrh t4 attest lts offioial doomaentd, aertfiieates, or any o??iolal written paper of any kind. 

0 4 4” 

8p4oifloall7, the Comptroller of P&lie Aaaounfa iu 

required to l prooure a real tit? words 'Comptroller's Office, 

State of 'Iexam optgraved around the margin, and a iiTs-pointed 

star in the aenter, rh%oh oh811 b4 uwd as the. real a? his of- 

?I04 to authenticate a12 him offiolal l otm, sroept rarranta 

drawn en the State Trsasury~8 

pb4 l tatutes preooribo the oharaoter of seals to be 

II646 b7 oertaln other o??loera~ 

It would appear. that the aeeessitj for -the use o? a 

seal by any offioer, therefore, fs purely one of statute, and, 

therefore, absent such a statutory requirement, an offiaer 4bo 

iu clothed with the power to give osrtlfiaatea o? l ??idarit or 

8oknorledgment may do so without a eeal l Th$ By eta temen t , of 
Honorable Qeo. A. ,8heppard - page 3 

oourse, is subject t,o ths requirement as to those instruments 

to b4 registered, such as deedu and the like. 

The aut.horiaed rspreaentatires ot the Comptroller 

sith the posers vested in them , as shown In Seotion 24 of 

Article 7090bfbr Yer0on's Ciril Ytntutea, and quoted in our 

Opinion 70, O-3349, are not speoifioal17 required to attest 

their aerti?ic.otes rltlr a seal ) although the7 hare speoifio 

authorlt7 to uake suoh osrtifiaates. 

It fe, ther+wer the opinion of this department 

that suah r4pr44eutatiT44 may msk4 s4rtifl4ates to a??idaTits 

and l oknoslsdgnwnts oTer theWow aam and offio~al status 

without th4 ireoealsty for affixing any oharaoter of seal. 

Suoh eertifioate shoul~d be In the usual form used by lfofmies Public, and signed iu'fh4 inditidual nsus o? the reprel sntatirer follored by the o??lalal designatiou of ‘Authorlsad RepresentatiTe of the Comptroller of Pub110 Aaoouuts 

of T4xa4.m 

It $8 ?urt.her Our opinion, hOwoTOr, that your appointment of mah repreaeatatiT4 should be In your offioial 

capacity and attested b7 your o??iolal seal. Tbia aonatitUt48 the sour04 of his ~4pp0intment and aon44qu4nt por4r 

under ths statute. This is the offioiol rat of the Couptroller shiohmquires the statutory 4ea1, rhereas the aot 

oi the ‘repr~rentitlre is in Tirtue of the statutory poser 

of such rapres4ntatiT4 in hta 0~0 o??ioial right, suoh 

repr4scntativ4 ha+iug taken the prosorlbed oath of 0ffioe 

l ft4r h is l pp4lutmeut. 

O? oourse, your rspresentatires hat4 no pewer to 

make such oerti?ioates exodpt in r4spest t4 th4 partisular 

duties enjoined upon them by their appo?ntment. We l ttaoh 

hereto 44py of. our reaent Opialoa Ilo. O-9900 oapha4iaing 

this llxlktion upon power. It ~311 be not4d that the statute of l peaial. authority of the indiTidU8ls there named dealt 

8peoifioally with tie questioa of seals~ 

Yery truly yours