OFFICE OF THE ATTORNEY GENERAL OF TEXAS 

AUSTIN 
6ou. (ice* Ii9 tfilcppard - Page P 

m be dll* he &all within IJlx (6) monthtl 

from the data of pttrahase ot motor iacl8 

upollwllloharcmmdl~clalmad# MdJet 

t&wafter* file with the fAmp$?oller am 

arfidadtoowahfmmlumaybcprcuHbcdby uw Gmptrell~. 8rldr++ldrrifdlall 

itwludc 0 ststwwt aa co the wurw or 

plaw of rtrduue or aequldtion of wab 

motor fuci aa4xlmrprupommotbarthm1in 

PrPpdl 

38 

tooter te&lolcs ever the hlghwy8 

OS Ws 6 te, that the lufknmatlon hated 

ill the attaohcd inroloc or cxwptioa $m 

trwwdcorrm~ aadtmmmxr@rlrlrhi8h 

oaldrpouwfwlrrrsused,utdthataopart 

of satdmotvcruel was used lapmpellblg 

rotor vchielea over the hlgbways of this 

State. 6aurtfidrritdlbe~titi 

by the lnwoiec ot uwption sbowo rorcrred 

to, aad UroCarptrsllerraryrequWeofber 

aff-idavita 3x1 woh fWt%~Pndtlme mabemq 

deaaad~e,ar~dithe~that~ 

slaS~1su-ejw4 u!dthatthetaxe86laimea 

aasuau~beanpr54~*hr-caNmmIt# 

Ulahedmllritbindxty(66)aapiswe 

wurwt or warrauk +or the ldtat duo 

cuu&Aaa~ ‘Lut tm 

-~~v~(Ly2tihe 

fJwuthcdaaatherecf* oadifmlc4twamwt 

s8a6tprwatedwablll twelve (1e)monuas 

rtwatbe&tcthowo~ elall¶Kult~ltor- 

?clth&s~tbethcl-afma 

ohm.IlbonmdedmwmebrfWl~~&er 

th8nai~(6)tmOx1fbt1irora thedsta Ot'porehamc 4r proprlrtloadnolvfmcl*8ll 

warbe lse where it appesswfrom the Invot6corfmtu the U'fzlda~toorotha~ tnidw8c w~ittcd t&at the imle or parohaee 

wasmadetmontbantdx(6)mcmth8prlcrto 

the date of tbe flung of the lioatlnn 

for rtrfud in the ofti al the T amptroller. 

MO refund of the tax ohall'be allored on 

motor fuel uocd In tuty regimtere6orlieemoe6 

motor mhielc or la auy motor tbhicla operateder int;cmded tobcoperated ipwb0leor In 

pa-t upon any of the hipprays, roads and 

streets of t&lie 6tdh = 
Artlale b69& ItCk6., rsm alearly designed to etap 

thoruwingofthe l ta~tuofllmSt~tAonforraertainpsrioditkrfb~tho~~paoainmose~ra~wor 

aat%on exlstcd uutll woh fire us 8 raprcmenktive pcrwa 

bwmec qua- mad Qlpsmnld to protoot him inferemts in 

muoh etume of sution. It0 OpCmti+e CfhCt %a lisllted eole13 to pure 0t&utes0f llnrit&~o& and tba qrrcstlon, thereio r e, to b e dc tc mlncis d whcthor or mot fb e l frtutory the 

flxcd by 6ubmwtlon (6) oi Arttale 706Ba-14 Vcroon*s Autw- 

&&cd Citil Sfatutee, hcreia8bWo quoted, im to be re~rded 

as a llmltafion period for tbo bringin of aotions em ae to 

make suoh &at&e a statute ot lImitat Lb 

Thetemalimit8t%o~ neaam the tennrt tbe endot 

rhUhn0uMcm8tluor~tSnequit~a~1 bemalatniasd 

StatutesoflimU&l.onare l t8tutew ofrepo*, their rrmotion 

-Pwpo--actQP- tit&2 pcriodm WIthin vbieb actiansinaybepr~~~U~~ 88 Tc6allr~p.w717& 

rho rcfmd of the motor mea tw to mrtd.u fworoa 

permn80ruluwe0Ppersolls u* motor fuel in statioaury 

gssoa&inw, traeton~usedforagriuulturalpurposes,mobr 

bsrtm# airQra& et%, b act .r.srtter of rlgb& to wroroe 

whhh a~bdllmbt tic action tiille, but anther i8 8 oos~mon 

or aibtter of gram st the hub&a of the Legbl8ttwq rhleh da 

be 8t UIy tlms tithdrMn. It %.e elW(PkrJ that more~ty 

IPZKI~~~$XG~~S srdt, Meptby ifs 00nment, aada oornaat 

sppearlq In the R&md 8tatutc uder cemidcrat~ or ewewhere, horwttltbe midthat pemonmhrtin~aadholdingn 

alriplforr&mdefmotor fuel tamw 8repermun~9n~~o 

favortherema ber~umeofautloa~, ritMnt&e languageof 

ktiolefiasf4 R . c. 6.0 mo M to make the fetus of mueb otalto*e 

8por8tke a@.aatthe t;taelSmitfixed takder the Refkmdpmrialonm oftheakotiw Fuel TaxLaw, for the ~fllnrp:o~reftmd 

C3&S. 

6ubdA~ision (a) of Artlalo 7066a-1% Vernon*6 AnnotatcdCivll 6tstutc~ amrcly firee a mpw%sl statutorytSme 

orlhitation qml*lngtherW4mdprhilege aooorded thereby, In ozmntradietlnotioa to general 8tatute~e of llrnitatloan 

tQr tha filingofeause~ ofaation ofdaniffartedtypee. Thla 

distlnotion is pointea out by the m&bor%tibO as tallows~ 

.A wldc dl&Anctlon exl6fs botmca 

pure statut8soPl.kPitstion aad special 

ctatuturyliDEit.ationa quali~g a glron 

right. ln thelstter inmtame time 10 
‘/ 

/ 

Him. Gco. il. Gheppsni - Page 4 

madcall cs8enw of the l=l#tt erwted 8ad 

thelsmatsttoniaom -t arto?tllc 

statute or qroww t out of d.ch tbc ra< 

luquwu8aulM~w~tthorc~am 

H.&t of satlaa wh8twu lmdapwdwt of the 

lirit8tWl. rlmp8eoftbes%8autoaypeF- 

-0parkq therolbrg tecptbe 

mt titO60-. To mtlohl¶miadielm aA0 

ruluor1u gcwernhgpurel sktute80f1301- 

t8Uor4 8pplla8hle to 8ll alameaof autlon~ 

hBT0 M 8pplae.loa they ml-e fo be detcmancd 

~uleluofthe pi 8octaMrwhl6hulerQ#lt 

ofMuoauo~orthm ealtt¶Wfrn8rndq sad 

ucaottobetrwtcduu8wadnrely~l?ccMn 

they arc rrtt apccl8ll plwdea. They arc act 

sllbjcet tc tk d&Mb J :tlw mad - thwll&b 

whid~&t~edfacptofordihorf~Wtutew~oiltPitatioamyk8tolAcd# mQr* 1tms# Matbey 

beembdarar~proefoffr8mb Whdmra 

paraeul8rlssnitatsAmoftimof.st.etaregnn¶- 

tldu aput oftiJ0 gm 8atuteof15nitauo a s or a m l q ua l~o 8uo a or 8 p ut.lc ulu 

r A& lt lutía d detc mla ed~th c lpqp ng a np ll* a nd fr w the o o nnc o tlo a In whiah It i8 

~C.J.p.66t$;lWoodooLSmi~Wm 

(pd&)p1: PetereV. B~D 134 redma 

xourm Tory truly