229 ‘-- 

OFFICE OF THE ATTORNEY GENERAL OF ‘TEXAS 

AUSTIN 
230 

Eonorsble R. C. Petry, Jr., pale 2 

Article 7151, Rsvlssd Civil i:tatutsa, oontoins the 

followln&I 

*All property rhall be llstod for tmntloa botwen January 1 and April 50 of saoh yssr, when nqulmd by the a8musor, with referenoo to th6 quantity held or owned 011 the fira% day OS J8nuex-y la the 

year for whloh the property la npulred to be list.04 

or mnaemu. Any pro?mty pulehaawl or aoqulred on 

th6 ilrrt day of January shall be llatad by or for 

the person parahaslng or aoquirlng it. * * l a 

A remdlng of the above 500~~ Qleerly to Indiaate that 

s oounty asp not tat tangible peraOns1 proparty brou(lht into 

it rot the first tlw sit&r the flrrt day of Jomary of the 

ywr in qwstion. Persuasive on this lnt rvret Rmblo Oil 

and Rsiining co. t. stat. 5 8. 1. (2df@55Qj Ohlldrors Oowty 

'Is. ststa, 22 9. w. (ad) iollg ~tnters tn. fnde~nd~nt Sohool 

Dlstrlot, 2D6 5. yt. 5948 Eardoaty BIOS. 9. n4rpriry, 89 TOI. 

S95. Aeoordln&y your question 1s snmered in the na@dArr 

as to the arattle brought into the oounty subraquont to Jsnwry 

iirat. 

Ar to the aattle rhloh were in the oounty on Januery 

?&rat w roaoh a different ~oaolusloa. In or&m $6 ~kow Oh 

oourt's holding in Hrrdesty ve. ylm&r&, supn, as well as 

in ciE@tt W+ ~OhWOtIv 42 a. Py. 66& We qWt0 at WIUO iOi@h 

fralthe letter opinion, as rclloursr 

* * + * Tn Xardesty V. Flawairy, 57 lb. 595, 

oattle frcm the Indian Territory Bad drlrted wross 

tba Texas 11~1 into Bsnsford oounty 

range; end the owner krpt sarploy*s 

upon the opan 

la VIaId wuaty, 

ebout 01&t miles from the stat6 line, to pnrent 

the oattle from going Girther south. The oattle 

remained In Banstord oowty about fire month&, and 

rem there on the 1st day of January. fn aonai4ering the qpl)&tlon or th8 owwr*s lleblllt 

I 

iwtaws 

ln Esnstord oounty, the supreme otwrt sa dt '14 
rppsare that them oettle warn in the state for 

about fire Ponths, fnoludina, the 1st day of ~tfnu* 

ary; that they wem not pasalng throu@ the at6ta, 

oar brou&t here for the purpose OS trade. There 

ia nothing In the redord that would neoesasrll~ 

1saQ to the oonoluslon that theaa oettla ware not, 

la the manina or the law aitustrd 3.n Eanafortl 

oowty on the let dry o? ~wuary lSSO.* Tn ?W@O 

'I. alas, 35 Oal. 2S2, itwra Ml4 tJ.Wt 0sttJ.o held 

ia a OOwty iOr pcrsbkUWa(e ware not th8X'a tr6iMW&tlJ, 

and were aubjeot to taqtion in maid OOU$J. 

alao, Cattl, 06. v. ?au&it 59 Tef. 408 5 8. W, 

404; Balm t. Raa4h 00.. 81 Tsx. 315, 16 5. We 

1084# Oil 00. v. Combs, 98 fnd. 179. 

*ft Is quits wrtain &on the teatbcmy islr thla 

owe that l pw1l.e moved their oottla to Btarling 

oounty lntsodlna to 9sstwa t-ha= then until tha 

r0li0wing aprlng. The dPQugbt in Rulmala oouaty 

bad SO aerloualy effeoted thm rant+ 84 roadera it 

aawssery Sor t&am to promma l r8q.e alaewhora, TM 

oottls ware mot04 in Norsaber, and it la a astkr ot 

oeuwn kaiowla@o that now *ass 4004 snot 4prSag up 

end @ww to &nf oonald~reble ertsmt in ah14 atata in 

the month4 of Mo?ambsr, DeeWnr, Jauunrr ana Bebnrmy. Eenae wo 8s~ thrt 10 ls ncrrotmbl oartain the8 

appallwa~ 9ur9oiae waz to keep the oat8 I a in sterling 

wwtry from the tim they placml the~them until the 

following spring, and this purpoaa wee ~~~186 Out, 

aa shown by the agrwd feotsg and whllo 11~0 atoak 

maybeins 

ataaosa sm w 13 11 

artioular wunty uador rwh oSrsmnot ren4ar them subj*ot t;e tauthn 

In atald oounty, aa, for iniitanoa, wbfL8 beiog drlren 

through the county, or held there tampOrd.ly far the 

~~~088 OS 4slO or trod*, Stfil ~4 W4 SBtf#?iOd thet 

the oattle mSmrm3 to In this oaa(L wore altuat48 in 

SterllPg oowty 0u the let by oi January, lB94, within the wenic~ oi the tar law*, an& yy $prOfWa 

oubjeot to taxtltlon in said oounty. 
232 

lJBDorabl8 IT. c. Petry, Jr., pem 4 

Belnc sati8fled that so tar a8 Toma law8 8~0 

80808rned th8 oattl6 whloh war0 80 belngr grrmod in Dlmdtt 

&us&y on January 1st ere rubjbot to rendition md taxation 

ia thst OOOnt7, doa8 a4 8U&WiOr PUthOrit)r forbid 8uah tax@- 

tion3 IYe kllsvo not. 

W6 heQ8 8 8im11Eir l’OqUO8t fO2’ 0 

P 

infOIl -OS the 

Qounty Attorney Of HUd8peth COUAt7, who 08 18 attrWXtiOn to 

tha Opti~Otl Wdttett by at88i8taZkt AttOrZWf mn8rd *illirOFa 

08 hbrutmy 14, 1.958, oalling attmtion 00 3eotlon lS89, 

Title 19, 0. 8. 0. A., and holdlqg that ruoh 08b$le ~87 not 

M taxed b7 th8 eottnt7 aA Stab. ~OotiQtt 1585, 'fit;18 10, 

If. S. d. A., protldor la partt 

"%I11d25$8 Or par%8 Of building8 8Iid OthW 

inoloson8 ma7 be ele8ignato& b7 the Beor8tar7 of 

the Tr088ur7 88 bonded WU%hOu8w8 fO? the 8tOZ8gO 

Of iWp0rb.d mor6h8ndi8. aa*86 fO2' WU'dOtt8uiry, 

or tatma pof~8888fon of by the oollaotor, or am&w 

8OiEm, or for the mfmuftwture OS Pr~h8ndi8. in 

boaa*'Or r0r the repoMJl@, l o %wa g, OP 0188ain(r 

of iE&+OZ't8d a8rebandf8*. Staob WaNhO- rU7 b8 

boa&d for th8 8w2'inr; Oi 8UOh lawrOhtii8e OId7 88 

8hr11 bdOttg: Or% OOMi&M~ t0 the 0WWT8 OT 

‘proprlebor, thonof en4 be known a8 private banded 

wanhouM8, or for the 8tora@ ot impoPted m8tah88- 

a:M @aarrall7 8&d b8 knOWtt 88 pub110 ~OtdOd W8X'WhQu8M. I\OtOl'O 8li7 inpOrted IWS'bUU3i8~ BQt fiaal~7 

l’d.8806 ircrpl OU8tOfM OtWtdl 6hsU b8 8tWd ia 8w 

8ueh prw%&ae8, the 0m.r Br i 08S.O %hSMuOf 8hall &tO 

a bond in rueb 8111 and with ruoh 8UMtie8 a8 sa7 ,b8 

approtod b7 the Boomtar Of fiti Tre8BuP7 t0 8eOur@ 

8ho hQstXMnt 8@,8in6t 6nJ 1088 Or OXpOll aOJlRlOt8d 

with oc arlcsing from the d8posit, rtorae, or mealpuletion of msroh~adl88 in 8uah war8hQuB& * * l .* 

s~atlon 1m9, aforatr;ltb, Nrdl in past, 

"Any wrahanbiea 8ubjeat t6 duty, ultb the 

exmption ot psrlehsbl8 srtlolm and explosir8 8ubL 

tttanosr other than finmkoksr8, 1~7 be Ontersb for 
233 

Benorablo R. C. Fotr]r, Jr., pa&so II 

warehousifig aad bo deporit4d In a bond8d warahour8 et the ospqno4 and ri8k of the owner, $xporter, or 04nstaQe4. uueh maaehandilre ZUI be 

wibhdrawa, ut 4ri$ tins Within thr44 y4ar8 or 

tan %cmths in the o%Sa Of @'8b) f'ra the bat4 

of l??apmatIon, for ooa8umptlQR upon peymant ot 

the duties and Oh&X?@38 844F~bg thar4On at th4 

ss%e of duty l.‘3pomd by law upon 8uoh avarohandiss ut tha d&a id' wlthdrawal; of map be withdrawn tar 4xportatIon of ror trarrPp4xttatIon 8nb 

esportatioa to a SoraIgpi country, or for shlpmnt 

or for transportation and rhipasnt to the VIrgIu 

Ielands, Awrloea Sa?sos or the islaud of bu814, 

without tha peymimt ai &Atiei3 thoreon, or for 

tran8portatIon and rswar4hooaing at anotkmr pert; 

pl-OQif!Od, that the total p~'iOd Of th4 forrhloh 

rueh m4rohaudI84 Par7 lr4Mia ia bonded U4nhStU8. 

ah411 not eroeed tkr44 )aW8 (Or Se)3 fa4Bth8 ia 

the can of $raIu) Ron ths dat4 of lmportatloa. 

~rOh8ndi86 umrk whloh the dot188 &Sir@ b8aa p8%d 

Olld WhtUh shell hav4 rmmined OOlkthlOU8lj b 

bonded wtwehoa8e or oth4%4i84 in the o\ut4& 

under the eontir~l of aumWm# oliie4r8, ~87 & 

8nd 

t4r4d or rithdrawn 4t sag tine within tbram ~0% 

(or ton month4 In ths 0484 of grain) after th4 data 

of S.ksportstton for aqortatlon or SOT trenrpoztatl4n and exportation to a foralgn 40uutr7, or ior 

8hipimtEt or for transp4rtatfOu 8nd shIpm4nt 00 th4 

Vir&n Islands, A~4riosn Baa#4, or th8 t81aRd of 

Guam under auoh regulationa 08 the Seoretary of 

the 4r OfG8Xl3' 8hd.l pr44orib4, and UpOa 8uQQb 4ntZy 

or wlthdmwel, and exportation or ohi.pment, 99 

$05 t?z?nttn% ot tha dutib8 th4XWXi 8h811 be X’OfUlX48d. 

Ye ara umble ts 044 4~ ouoh eouflfat Eatwaaa the 

Atata's tnrl%g proparty ahieh I8 botng held under rueh bond8 and 

s&8 OpereSlon Of ,the hd8ral ~t8tu~al 4U4h 48 WOUld l44d t0 tk4 

8U#@$tt8iOR of the Sate taring 1~8. Th4 proprrtt;r ha8 a4rinit417 
. 

boaa to re8t. It io held 6t the plearuro of the esnef ho 

rry upon payment of the auatom dotlar and ollargea l.rh 

by the ?edsral Oorerexont rabJaot tbs property to looal use 

or sale, ot lf to 8blp8 to a rowgn eouabry within three 

year8 ho rill not hsre to &?6y 8~61) betier. Et. IMY thun hem&lo 

the property ia ouoh ray 8s hi6 lnterrnt dlotstoa an4 In ollr 

O~b2ioiOn it &bOud Do dO*Wd d &Wrt Of the gWtrlb1 @f&88 Of tb 

preprrty in thir State and thw l ub do cto t aon-4Lariminatowy 

,trx In rooordsnoe with the law8 of thl8 State. YSanosot~ y& 

Ble8Lnr, SO U. 0. 1, 78 L. Bd, 131; ll k far. pp. ST-66i 

6 R. a. L. 70~91 18 0, T. pp* Qa-99, 

Aooo x4 lng ly, o a r l mr a r to tb a r a o o ed p a r t OS YOW quaion ia ~II l iri92eire 0mh 

ATTORNEY GENERAL OF TEXAS