46 

OFFICE OF THE ATTORNEY GENERAL OF TEXAS 

AUSTIN 

Eonorabk C&d* Irbell 

3scretuy of 8t8to 

Aurtla, Tern8 

Attention: lb. W. Luther Rater 

bear 3lrr Oplaloa Ho. O-6 

R.8 Under the 

7089, R.C. 

usaded, 111 

8t8te f8rP 

vrltten or 

the 8ttatot8ry oi 

photortatio aopi 

t0 ~tOCk.hOldel'8 

vhethu or aot 

typoltrittsa or 

t8 or aorporatbn8 

repol-tr er-oouaty 

6virlonr ai Article 

5, 88 MtMUhd, b88 
"kid report shall br deomd to bo 

r 

1Vlk~ 

mad aot for thr iorpoetioa of the eomr~ pUbli8, 

but a TOM iidA 8tOekhOldU dng 0~ per deat 

(1s) OF MC. Of tbs OUtrt-ia& 8tOOk Of rpt OO?- 

poratioa, uy paiao mdi roturaa upoa pouatrtloa of rtldeaoe o 8Uh 0llwrBhlp to tLw bore 

tuy of Ita*. HoLr 

or&l8 

Ill Ilit’ 

r&l1 80 

yp&.&3;J;~l;;l??;, 

pomlttr 

BOUr8e Of WW jUdiOi~1 ~C’OOOdia([S 18 

rhlrh tb. at8tO I@ l wt7 OP ia b 8uit w t& 

Watm to aawl the prrit or forfeit thr obut8r 

of 8tMh rorgorrtloa 89 to roUee8 @MdtiO8 SO? 

80otloa ;3 of tlu Ast, now Article lb, Ver800’8 AaktOt8tad P&l81 lhd8, 18 88 fO11Jll81 

'If the Socretar7 of State or an7 other State 

oft leer or WW1OP98, ¶? My other DW8Oa. havia 

woea@ to rogart- fllod-8r 

la iny manner vbatowu aot gzoridad by 18~ tlw 

UOWht OF 8OUCOe Of ioSOW pOiit#, 

s 

108w8, UmndittIN8, or my put10 ra theroof, or wy 

other InforMtloa pert4lntag to the flc44WlAl oooditloa of the Wl'poPAtiW nt sortll or dlraloud 

la rush report, he rbrll be punirbed by a ilm not 

l M.rdirrq bpr ‘PhOuUad DCdk8 (41,~.~) O? 008- 

fiaomeat 

both.” 

ln jail for n0t*toHdlng om par, or 

(4hB8j.8 OU?8) 

It ~I.11 be aotrd t&t "8 boor, fib 8tooldrol~er~ovolag ow aoat (l$) or am0 of UI outrtaudlag rta 

oorpor8b 

beam of web 

rialder I8 wt penit* 

c 
Honorable Claude Irbou, pIgo ) 

blm lo 4nJ judlclal ~oceodlly rlnoe by th8 lmguage of th. Aot 

fir th8 RUt 88tlt4nCO thW'*Of 8UCb iniOFH4tiC~ YJ oaly be u-d 

in a judlclti Prooe8dlqf in vhlab the State ir b p 8r ty or la l 

8Uit b y th8 st8tO t0 C8llee3 tb psrdt OF fQrf8it t& cbrt4p 

Of 8uch COFwr8tiOU OX' t0 COll8ct pMlti88 fo, l r~O~t;Or of 

t&t 18~8 of thl8 State. 

It will be n&d that th lqua8e of Artial. 1410, 

V.A.t.c., pro9idrr b poMltJ for rnch rtoakhol(L8? to nke kaeva 

fR My R4LoD08F Vh8tO98P not provided by X&1 my of tb. d8tA mrt8laing to tb rf8an0m aoadftlaa of tb8 aorporat19a. lb 18 

Wt WthUl’i8.d tbrIVfCW@ t0 448 4UUh i&fOtutlOE 8tqUil’cd by 

bin on hi8 l amflutioa ia l PJ rti8 or proseedl~ brought a7 hi.8 

or ia hi8 b~blf 8iaar otherwise h8 uo4ld b, rubjaot to the 

ttrar of tht peaal 8tatuter. 8La48 th8 Ibt ltrelf 6388 not 

provide foe rriythlag other thm 4 9098OQ41 rrarioatloo of the 

rtQbrd8 -by the qua~lfled rtoolholdep, it ase888~11y Q4stiW8 

the right af the be8rOtmy of btbte to give or tht right of b 

OUdifled #Cockbolder to dew&Id & certified acpy Of 8th report, eltbel' t~8Writt64 OF phetort4ttd. It ie balftvtd tbrt 

the l otloa of the 8ecmtrry of State lo furtirhiog 8uch aartlfled copy would rtadrr hla liable u&r tba ~ovirloar ~3 tht 

penal rt4tut4 to th8 psnaltft8 therelo eootalao4, rlaao rwh 

C&Lfied oqy prould be of ao avril to thr atookholdrr Wb8. 

be hl~relf violated the trr88 of the pee01 rtatute bx it8 uH. 

The 4a8VeC to yoUI fir8t qU88tiOE i8 thWOfOr@, “M. 

You2 WOORd fJ&t~tiOR f8 88 fOllOV81 

“X8 the Seoretary of State l uth0rlSd to iwoi8h rlthor typwrittoa or photortatio aoOFe* af 

fl'lClChi.84 t,RX rOtWa8 t0 4 COuOty t4.X 488084ol’ 4ad 

aollsotor?' 

Ia tht opiulie~ of tbi8 de=twRt, 14. &lo-A, 400 

proved lay 36, l$It3, aab 8ddr488rd to 7OW Orflte, it 948 bald 

th a t a courzty tu l aserrm and oollret'or w88 8titltled to UU8ine 

fr4achlsa tax raPoFt for th8 pwpOW 3f df4c~Vlr't~ tusble 

nlwr for ad valorem tu purpw8 aad to rak l g8mral l mRluati~n of 411 reports of corp3r@tiOlll dolw awl-88 :a hi8 ' 

county. al8 ag:CliOU 948 iR 8R8U.r t0 6 cImolr41 WW8tiaf to 

r&t&r or mt cowty tu 8084440CO l Pd COllttto ~8 **r e 0 - 

floepa or thf8 btata a hug td r lth th l nforo emaOt f lta la w@ 

80 48 to mm;t tht t%UiMti~ slid 0.. of th. l~"=tloQ =Oat*:m& la such report8 udl8r tb8 prO914iOU Of htl@lr P@r 

4-4, 
43 

f3ka oplnioa 18 wow ia part a8 f0ii0~81 

"mum Cbpterr VII, TIII, n, I( aad XI of 

Title 1s of t&u Rsrlrod 01~11 btatutocl, oouaty 

tU l 8H88W8 ud 8ObOtOF8 We cb.rged With 4 

hoat Of dUti88 ud r88@0~8ib~lit~a8 iR OOBW8t;oa 

vlth the dlrcatrrlng &Id l 88errily far I)t&8 d 

ralorm t&S88 Of WOWrtr locrtod Within their 

?.8pWtiT. 8OUILtiA8. With r.8mt to 8u8h dUt1.8 

sod r88POR8ibiiiti88 Y8 f88i that th888 OffiOiai8 

0184r1J l Ze ‘OfhOP Of thir btat8 ohwg.6 rlth 

th. 8aiOra8mmt Of it8 18W8.c SiOOO th8 pIppO& 

of th8 r%$Ua8t 0: th8 C?owktJ TU A88e880r aad 001. 

hUtOr Of 8&Wf8 &iURt~ i# jWtfWitt t0 hi8 dUti.8 

ia 8ORWOtiOR With 8tat8 tUM, Ua f8+1 th4t h. 18 

pPlrl&,ped to e-i@* th8 fr8nshl88 tU rogort8 of 

03FpOfatiOa8 dolag bU8fB888 of elmfry pWgl?ty 

vlthla hi8 oowty. Coa8aqu8ntl~, th8 rirrt tvo 

qUa8tiUa8 8t8t8d ilr tOUP 18tt.Z' 8F8 l WV8P8d 18 

th0 tifiIYWtiT8. Th18 COQO1U81Ok 18 ill l caord 

mlth l n OpiaiOn Of b pr8TiOW 8brid8tr8tiOU Of 

thi8 do&WtwRt, vhiah opinion Va8 Vl’itt8o by h8i8t8l3t httO?lu~ ft.arr~~ bUriC8 C&8t, dated 

Eeoaab8r 31, 1931, 8nd 8dd?e88ed t0 EOROr8bl8 

HOOr Lm. The hot tht tbr W Of 8UOb r8- 

port8 r0r th8 di800~8riry raa l 88888Lag or had 

for bt4tr 4d Va1Ol’88 tUd8 Mf a180 Pr8dt i0 8wh; 

l*od b0lw dl8corsrsd 8ad 8880880d fO? 8OUAtJ, 

8ChaO1 of Otbr 1OOd t&X88 ill 00 V8J altO?r thi8 

00R 01 u8io R r l 

Si,lC8 l Co uR tf tU &88088Ql’ rad OOlkotOr 18 8atithd 

t0 8X-m t&8 fl’&aOhlM - ?OpOrt8 Of OO?Pr8tl-8, l d 8-08 

tba A@t potid th& %I UUiWtiOIh, di80108UW, Or U88 l . . 

18 parmitt& for the lafOrm8tiOa Of ~ Off:88r, of thl8 stat8 

OhAr$ed with tb rpiororwat Of it8 bV8,’ th, *arb “UW’ voutd 

glta to a8 &Or8tuT Of &At8 th. rt&ht t0 furti8h oertlfled 

OOpler tbsrwf for the llltOr88tl08 rrpd o t r ush o ffiC8l r d 

tb U8U8r $0 fOU? WOo r d QWiti-dl 388.’ 

Your third qU88tiOU 18 &8 iO11OV8: 

“IR th8 8V8nt 7OUf -8V8b8 t0 tb8 fOl% 

~U88t~~8 U8 %8 the &ifiFMtiTe, d-8 tb8 

t&F7 O? btat8 hV8 m authorit t0 OUtw -t 

8tXh OOPl88 of th, franchim tu roportr 8re true 

atid aorreot aoplert” 
SO 

81~80 tha qW8t:Oli Ot 9?1Vib6. Of th8 iaiorlrstloo 

aontalaad iE tha tr8bOhi88 t&X rO9Ort8 18 llmlt8d t0 the PC8-0 pr88Orib.d 10 th8 8t&Ut., m 8;w0 it 18 pFoVided that 

8Wh irtOtvti8R WJ k wad, th8 8Bk:n(l Ot UOpie8 Ot tha ?atrPLL8, WbthoF tmV?ittOa O? #lOtO8td,d, VOUld jU8t:fy tb0i.P 

certifleatloa by the kcretm7 of 8tate a8 beI.n# trw amd eorr8ct OOp108 Of 8-h P8Wa?d8. It 8UOh OOpio8 U8 t0 b. u8ad in 

803 oourt pmcood~ hy tb off181018 l 8tltlad to M em t&m, 

thay would ba owlerr pal888 88?tifiod to by the 8t8t8 efflaor 

a8 k ia g l part of l&r perrrlrert ra8ord8. The 8uver to ywr 

third qW8tiOa 18 thUOfOZ’8, 508,’ 

C. X. Rlch8rd8 

A8818tWit