### 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 n**qulmd by**  the a8musor, with 

### referenoo to 

### th6 quanti

### ty 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 shallbe llatad by or for the **person** parahaslngor aoquirlng it. * * l a



### A remdlng of **the** above **500~~** Qleerly to Indiaate

### that
s oounty asp not tat tangible

### peraOns1 propartybrou(lht

into it rot the first tlw sit&r **the** flrrt day of Jomary of the ywr in **qwstion.** Persuasiveon this lnt rvret Rmblo Oil and Rsiining co. t. 

## stat. 5 8. 1. (2df@55QjOhlldrors

### 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'sholding in Hrrdestyve. 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 

### intoBsnsford **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 **aonai4er** ing 

### the qpl)&tlon



### or th8 

### owwr*s lleblllt I iwtaws ln Esnstord 

### oounty,the supreme 

### otwrt sa dt '14rppsare 

## 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 oonoluslonthat theaa oettlaware 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 

### quitswrtain 

### &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 aerloualyeffeoted 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 snot4prSag up 

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

### the month4 

### of Mo?ambsr, DeeWnr, Jauunrr 

## anaBebnr**my. Eenae**  **wo 8s~**  **thrt** 10 ls **ncrrotmbl oartain**  the8 appallwa~ 

### 9ur9oiae

waz to keep 

### the I oat8 

### a in sterling wwtry from the **tim they**  placml the~them until the following 

### spring,

and 

### thispurpoaa

wee ~~~186 **Out,** aa shown **by** 

### the agrwd **feotsg** and whllo 

### 11~0atoak maybeins 

### ataaosasm w 11

13 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 sati8fledthat so tar a8 Toma law8 8~0 80808rnedth8 oattl6whloh war0 80 belngr grrmod in Dlmdtt &us&y on **January** 1st ere rubjbot to renditionmd 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 at88i8taZktAttOrZWf 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., 

### protldorla partt

"%I11d25$8Or par%8 Of building8 8Iid OthW inoloson8 ma7 

### be ele8ignato&b7 **the** Beor8tar7of the Tr088ur7 88 bonded WU%hOu8w8 fO? the 8tOZ8gO Of iWp0rb.dmor6h8ndi8.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%wag,

OP 0188ain(r of iE&+OZ't8d

a8rebandf8*. StaobWaNhO- rU7 b8 boa&d for th8 8w2'inr; Oi 8UOh lawrOhtii8eOId7 88 8hr11 bdOttg: Or% OOMi&M~ t0 the 0WWT8 OT 

### ‘proprlebor,

thonof en4be known a8 privatebanded 

### wanhouM8, or 

### for the 8tora@ ot impoPted m8tah88- a:M @aarrall78&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 i08S.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~adl88in 8uah war8hQuB& * * 

### l.*

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

"Any wrahanbiea 8ubjeat **t6** duty, ultb the **exmption** ot psrlehsbl8srtlolm and explosir8 8ubL tttanosr

other than finmkoksr8, 1~7 be Ontersb **for**

### 233

BenorabloR. C. Fotr]r, Jr., pa&so

II

warehousifig

aad bo **deporit4d** In a bond8d wara**hour8 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 4xportatIonof 

### ror trarrPp4xttatIon **8nb** esportatioato 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 anotkmrpert; pl-OQif!Od,

that the total p~'iOd Of th4 forrhloh rueh m4rohaudI84**Par7**lr4Mia **ia** 

### bondedU4nhStU8. ah411 not **eroeed** tkr44 )aW8 (Or Se)3 fa4Bth8 ia the can of $raIu) Ron ths dat4 of lmportatloa. ~rOh8ndi86 umrk whloh 

### thedot188&Sir@ b8aap8%d **Olld** WhtUh shell hav4 **rmmined OOlkthlOU8lj**  **b** 

### bondedwtwehoa8eor 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 trenrpozta**  **tl4n 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 regulationa08 the Seoretary of **the** 4r

OfG8Xl3'8hd.l pr44orib4,and UpOa 8uQQb 4ntZy
or wlthdmwel, and exportationor ohi.pment, **99** $05 t?z?nttn%

ot tha **dutib8 th4XWXi**  **8h811 be**  **X ’** **OfUlX48d.**

Ye ara umble ts 044 4~ ouoh eouflfatEatwaaa the Atata's tnrl%g propartyahieh I8 **botng held**  **under** rueh bond8 **and s&8**  OpereSlonOf **,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 OorerexontrabJaot 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 lnterrntdlotstoaan4 In ollr O~b2ioiOn

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

### preprrtyin thir **State** 

### and thw l ubdo ct 

### to 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,

Aooox4lngly,

oar lmrar to tba rao oed part OS 

## YOW quaion ia ~II

l 

## iri92eire 0mh

ATTORNEYGENERALOF TEXAS