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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- 

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Your letter reqwst au" 1 ental our Opinion Roe 0-6648 16 88

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o 0483. ; f 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,gother **duties the**  Csmptroller ah8lll 14 moure al eal **with** 

### rorda **-** 

### l Oomptreller*a Offic+erState of 

### Texasa engraved around themargin and **a** ii++ pointed atar in the **oenter,** rbioh **shall be**  used 

### an **the** ma1 of hi@ offioe to autheatioate all hia offlolal rote, OX**oept =** **“ ;r::ts**  dram on the State **Treaa** urn*. ’

JBonorableQeo. 11.Sheppard - **pa84 2** 

*Will **you please**  8dvSas **me whether**  **6r not**  **the** admimintering **of an**  **oath or**  **a??lmation** 

### as oontemplated **in** your 

### formeropinion ~111 require **the impression**  **of a**  meal **on the**  **instrumsnt** aubaoribsd and morn tobefore suoh Coeptrollcir representative in or&r tomake **the** oath or affirmatiom one that **is** legal17 

### l dmf~nisteredin **the mum?+**  required by law?"

**Tbb r4qUlr4m4nt**  **of a**  seal **to an**  **oifi0sr ’** **s oer**  t~fioafe to au a??idavlt 

### oran **aognorledgm4nf** ia aatter **4f 8tatak4**  

### Thus,Artlole 6602 of **the** Revieed Ciril Stat

### utes **anumerates the**  

### offlaor l uthoriaed t0 make **proof of**  **in** atrument~ 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 tobeiore some offioer 

### l

nthorized **to a8mialoter**  **oaths,** and official17 oerrfifledtoby nuoh officer under his seal o? **o??ioe~**

Article 27 **a?** theRtwla~d Civil StSttitesdeclaresr

**%W!I oomlmsloner**  **and eaoh**  **oommlssioa** and eaoh board ubioh ia or ma7 be oreated by 

### lawse? thla 8tate shall have authority taadopt **a seal**  41th **whfcrh** t4attest 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** themargin, and 

### a iiTs-pointed **star in**  **the aenter,**  rh%oh oh811 b4 uwd 

### as the.real a? **his of-**  ?I04 to authenticate 

### a12him 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 sealby 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$Byetatement, ofHonorable Qeo. A. ,8heppard- page 3

oourse, is subject t,oths requirement 

### as to those instruments to **b4** registered, such 

### as deedu and the like.

The aut.horiaedrspreaentatires 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 touake 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~dbe In theusual form used by lfofmies Public, and signed iu'fh4 inditidual nsus o? the repre

### l sntatirer follored by the o??lalal designatiou of ‘Author

### lsadRepresentatiTe of the Comptroller of Pub110 Aaoouuts of 

### T4xa4.m

It $8 ?urt.herOur opinion, **hOwoTOr,**that **your** ap**pointment of**  mah **repreaeatatiT4** should be In your offioial capacity and attested b7 your o??iolal seal. Tbia aonatitUt48 the sour04 of his ~4pp0intmentand 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 hisl 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 stat**ute of**  

### l

peaial. **authority of**  **the** indiTidU8ls **there named**  dealt 8peoifioally with **tie** questioa of seals~

Yery truly yours