OFFICE OF THE AlTORNEY GENERAL OF TEXAS 

AUSTIN 

208 
209 

roar .tt&a;iOA in e4llaQ to the rO0t that t&i0 Loguletun ha8 aot aolltlaed t&o dorla:tioa of the kaa mo~narm 

to the person who hae lyal tltlo to the lGotOr vehlolo. T&e 

term ha. bUA extenbed to OA. who he. th@ la-1 right Oi QO.- 

8e88lOA or the legal right or oontrol 0r the motor w~hiole. 

Any praon 005&q wlthln 0~s of buch aetegoriee imy rsglrter 

said nirtor ruhioloi 

In anewer to your gueetion eonoeralag the rt&t 

0r en agent or aaplomb to register the motor rehlale fn 

the oouaty or 8616 ageAt* or l ~~loy~~e reeidenoo Artlalr, 

607&bL Of SAMOA'. AWOt8t.d CiVil StdUtal, Uhbh ?Wd. 

iA part a8 rOuOW. iS iNpOI%aICtC 

*every owner or l mo tor vehlele, tnllor 

or 8uGtlrilor rued or to be need upon ths 

110 hlgfhuaye of thie State, urd l a a h ohaoito rb T, 

l hall apply @aah year to the 8tats Hl@wky Db 

wrta0nt throw th0 cowif 'hx c0u00t0r 0r 

the County in whloh he roeldoe for the regletrtb 

tion of uch~ euah rehlolo owned or oontrolllad 

by &in. . . .- 

It wo eubetltutr the le~S.latire definition or 

the told *own8r" 1~ Art1010 667Sa-8, supra, the 88s~ would 

rwd -as foLlowur 

*me&y person aho hold8 ths legal title of 

8 rehlolo or who ha8 the lwal right of porsoeSiOA thSrOOr, Or the lO(lal 3%&t Ot OOAtlWl O? 

aefd vehlols e&all apply aaob yo8r to the Stata 

Righwa~ Dmpwtmlat twoA&n the CoAAtjy TAX CQlleator ar the county in whiah ho raefdee. . .* 

It i0 the O@A~OA Or tkl8 dOp&rtiWAt, tii4refOr0, 

that a niotor teh.ial,a auet be register04 in tim aounty 0r 

tb ~omerew re8ldeAee but that ttN VwA8r” may bo either 

a mreon who has legal tftle, loge1 peeeeeloe, or legal 

aontrd of the notor rehtole. 

xt 18 obrioue, howwar, that the Legielature aatined the term *oweeP a8 it did only for ptupoeee or alloring rsgistrat&on in the oowty of ~el4e~oo or aith*r the 

legrl tiWe holder of tha preon who ir In logal pO8~088lOn 

or OOAtLWl or the cwtor mhlole. For other purrpoeee in the 

Aot the legal tit& hoMar aust TV eonald8red a8 owner 0r 

tha motor vohiclo. 

% . r.nat aonetitutoe ~reeide~o4* ror rep 

lstntlon QArpo.re, 

w(b) 3y aorporatioae? 

a(a) By & pertnerehlp?m 

III l ASW.r to your quution c o no er nia g the mtholl 
Honorable Jullen l&it~msry, mea S 

of ascorteining the nrldeaoe to? ngletratloa purposes or 

8~ lndl+ldaal.your l tteution 18 oalled to Opbien No, O-lOZ3 

0r this depertunt writtoo by Aeeleta~t Attorney 0e~uel 

biorrie HtAg88 8Ad l bdn8ed to Honorable E. P. Jooninep, 

County Auditor, Rardia County. Seld opla~oon oontekte the 

rOliOWiA6 di8Cu.8i.A 0r the tor8 *raeiaw308* 0r en iAdiV;tdual for regletrrtlon purpoe*er 

*Artlolr 66158-8 pm~tdur 

m*2very ouuer oi a xuotor +ehiol*, trailor 

or so&i-trellor ueod or to be ured opm the pub110 hlghwqe of thle Skw, em! mob WWf’rur, 

l hall apply l aoh ye.e2 to t&o State Hlgiway lzaper&wit through the Couaty Tax Colleator 0r the 

Cjonty in whloh ho r~eldee ror tha regietratloa 

ot oefh ,euah +ehiola ownwd or OoAtMltsd by hla. 

. . . 

*The l bovo l ttlole riru situa or 

tlon am the oounty la rhloh he realdee. 

rqtetraVesidonoo u tared in the st8tutoe he8 bOOA 

Oowi4UOU em l yaaqmoue with dorr(ale. 19 C. J. 

p* SW. 

"IA roloeu 254, 0. 808 Corpuo JtifSf uo Ifad 

the followlne~ deflAltioat 

"'The ket d@riAltfOA 18 that to be drduated 

rrm th b8en s.ew; that a urn*8 ruldeaoo is 

ttm pleao uher@ him racily dwells or raldh ho 

8e~ee the ohlet l ut or h im ariaire end intoroet. 

Reei4enaa is the tavorlto term wployed in the 

statute8 toat re88 the waaeatfaa betrron gereoa 

@Ad plew. 40 8U&fA# whoa .&~Od iA 8 8tat. 

uu ie often provooativo or dieputtl, often mkiCt#j it diiiiOUu t0 gfm @A 8UOt ddAit%OA Of 

whet 1s Paeat by xueld8aoo am used in partlcolar 

etatutor, ror *hea urd in sktutoe it tisr dlirOMAt 8md~1$~ in dfmZ%k 600110ati0ASt end 88y 

be uud with ditfenat 8U8in~ iA dirhr@At Statutoe, 6nd also, it eorrutfa4ee ham dltferant ehedre 

0r Jaefmhsg iA the statutes end l wn tn the oonetruetlon. An l X8dA8tiOA of the autharltlu dl#- 

UlOau tb@t 18 &cl ~ad+Od dtfrOMPt ddmIittOA8 

la verloue uus, prluol.palSy latolrlag frenshiu, 

teutfon, end uriedlotlon ae its rtetutory brinitm a*p eais upea the i*gieletln parstoes us 
211 

Roaorablb ftilI4n Yontgmm'y, Fag4 4 

~411 a8 the oonktt of the rtatuto lt awt be 

oowtrwd Fo every oa88 In aoeordanee with the 

objaet and intent OS tha statute la whloh lt 

oooun; Bsnae ita meaning 18 to be 8Stsrsiaed 

ma, tb raotr and olrouumtaacs~ taken together in Meh &artlOulAr oa88. HOW~VO~, it i8 

said that when ured in the 8t4 tUtCf8, or l Ot;OLLS, 

or 84lt8 relating to tfmatlon, right8 ot rattrago, 

dlror04, linitotion or l otio44, sod the lIk4, lt 

18 UMd in th 84484 Ot leg41 fb8ldeno6, that 18 

to MY, plao4 of donriall4 or psrwnrat abod4,* 

%e klln4 the.tikntlo4 ot thr La&lature in the 48~ Of tha tWa 're81del* W48 i.gri 

r48ld4mO4." 

You are, tharetoro, adrlsed that tha Msidbnw 

Of 411 fIi&iYldUIU iot DIOtOt-V@hiOh M#3i8tMtiOn PtUpO844 

~18 hi8 iO@i r48id4ilOO 01: &It other WOrd8, hi5 &IO. Of 

domlolle or psrmanont abpde. 

In MfeMnCO to YOW qW8tiOR OOnOWUirrg the ZY8- 

ldano~ ot 4 ootporatlon for purpoaee o? zlotor rahiole r4218- 

tratloa w. riot. that th@.OOU't8 Ot thi8 Stat. hat4 hold 

that t& ra8idMW Ot 4 CbW8tiO OOQO~tlOn 18 the 004Jitr 

Or the pinOi~4i pi400 Or bWl4484. The Dalia COWt Or 

Clvll AQwai8 in the aas. ot SandOr 1. hmars* N&ate 3ank 

Of lZexi4, at al, 228 :i. IT. 635, statrd 48 roiiow: 

*. . '. A corpoMtion'8 ~8ldMOe, in it@1 

COntWCpi4tiOB, 18 the3 pldlQ4l WhQM it ntailltri48 

it8 ottloozand tMW4Ot8 it8 bllHlei4488 -- it8 

prinoi~i a404 Of bU81nb85. It8 fla84 Ot FO81- 

donoe ir the plaoo tiz-4 It8 oorporsce atrait 

we oonduot@d, and wa think 8UOh plaOb i8 44d 

murt ,be, underrtood to br and aeM it8 prhy@i 

~iSO0 Or bUOklO88. . . .- 

Tha rultn$ ot the Callar court ot civil ADpal* 

~48 tOllOwOd by the !Ntx4rloMa CaUtt Of cl*11 A peal8 

the oa8m or GoCa~roll v. RdwMd8, 22 '. 'ff. (2d P 

ln 

C%b. The 

COUrt 8tatld 48 tOiiOW8: 

*Xe l grrb wlth t&~~iiMt 80 tar a8 hi8 004. 

tontioo 18 that it apmared the nSidS400 Ot the 

stag. 11448 W48 I4 Mllae COUkIty, and that h4 had 

~~arl.ght to 844 it thorrt toy it apqearsd iran mcitalr in the oharter granted by th- etato to 

that oorporatlon that It8 prinoIp41 orrio 44d 
Rbno?abi. Jullaa IGontgonsrp, ?-at3 5 

plaO@ of bUslne8s -8 to bo nalntainod In tho 

oltp of Callas 14 Dallar oounty, a4d troa other 

otldsnos that It W48 aotually ~lnt4ining an ortiw and doin bu&AOrrr in aafd oity at tEo tint@ 

0r ths alleged injury to apwllant. ~0 think 

tha orldOnOe OpoOlfl8d, wOOntMdiOt@d as it w48, 

should have been treated by the trlaL aoprt a8 

8IArflOiOntly rrtabli8hiag th4t the roaidonoo O? 

tb0 8t460 lb08 W48 :ll ml148 OOWt~. 'i'FU0t.08 

7. City of Lynohburg, 113 Va. 027, 75 e. ix. 233; 

StOW F&Otdi CO. V. 51118, (C.C.A.) 212 B. 686, 

Id. 240 U. 3. 642, 5. Ct. 466, 60 L. Ed. 841. 

Zo the oaso Slr8t altad it ~48 held that the rooitai in 4 oortltioato or lnoorpotatlon that 

tbs corporation*8 prlnoipal of?100 18 at a partloulsr plaoo is oonclu8ir4 ot the foot that it m8 

at that plaoo.* 

ThaCoioro, tho raaideaoo or a doao8t.10 oorpratlon 

is th8 situ8 of it8 &dilCi~Oi pi000 Or bU8inO88 in tha Stab.- 

ia8tly, you are conoerrmd wlth thb r08ldonoa ot 4 

prtaamhlp ror reglrtratlon purpoao8. 

The cOWt8 0r this stat0 do not reoognlu a partnership a8 4 legal soti-. !I%, Cosdooion of Appeal8 oi Texa8, 

ia;a8;ase ot ffartin Y. Hosipblll, a37 3. 7. J50, 8tat.d M 

“. . . A partnorrhip, at ooma43n law, 18 not 

a l.o&4l entity, but only a contraatual 8tatu8. * 

. . . 

TE. ~EOti8OiOlI Or AQpo4i8 Or ToX48 held that tha 0-a 14W 

rule ap;liod in T0x48 la the 0480 ot Allison t. Csnpbell, 

1 c. 3. (25) 866. 90 COW 8t4t0d 44 r0ii0wr: 

*. . . h &mU'ttlOMhip 4t (I- i8W f8 4Ot 

a la&al ontlty but 4 oontr4otu41 8tatu8. Hartin 

'I. XO8Qhii.i (To% COPI. &?D.) 237 G. %. 650, 80 

8. L. fl. 9841 xar8h411 v. minatt, et4 iry. 328, 

fM2s. 9. ll5 “3chumakor OD Fartnorrhipo (2d Rd.) 

TOxo8L 8 a0 statuto regulating general 

&t;rohlpr, la the abaonoo of whioh the tub8 

bb oosinon law eororn tho aourta in dealing with 

the qW8tiOn Or &tner41 ~rtnor8hl,p. . . .- 

TEo Fort r:orth Court ot Civil Appeal8 in tha 0480 

or aegg v. Brookor, 79 3. e. (cd) 64q 8tatofl as r0ihf8: 
213 

Eonorable Julian L;ontgomWy, Sage 6 

“A partnorehfp her no lo@ entity. It oxiot8 Only a8 it8 InUiolduol ~mbbr8 Ofi8t8." 

ii r0iiordng the Idea that 4 partnership 18 not 

a sagarate legal entity the Podoral Clotriot Court tor the 

seventh Dl8trlot ot Ohio in the oa8. ot x. 1. Ilo3mt 3, 

hUiOU8 Sowder CO. Y. JON8 =08., 200 Fed. ROD. 638, 8tated 

a0 roiiorrr: 

"I?oa1Qon0o oannot be 

nor*hlp.- 

chlo in the oa8e ot Byerr me 

- __ 

apr~0 c0wt or 

1. sohlupe, 38 H. R. 117, 8t4tO4 40 rOllOW8l 

prdieatoa 0s 4 mrt- 

*A partaorohlp lamt, in our judfqaont, o 

legal ontlty, havlag, ao suoh, a doaiallo or 

r08id0220~ SOp4MtO Md bi8tiAet rXW!J that Of 

the iXid1tidu418 rrho oOrMtitut@ it." 

The above hnldfns ot the Ghlo Courts lo of ma008ity the ion In tbio St4tb booau8o said 0481)8 4r0 &U-d;- 

aatod upon tho idea that o partnarohlp I8 not a ao~rate 

logo1 entity aside and distinot from the indiviQual partnerd. Thorororo, t!ao rorldonoo of the partnor8hlp 8uwt 

bo oonoldorod the 8aLid 48 that of the individual8 OOSpriolag the partaor8hlp. 

T5. In what county in Tex48 must a noarealdent (rorbign) oorporatlon or Individual 

&ore rohiolos are opwated 5.nto or through 

Ty?as re&al.arlp tor oomponlratlon be rsglrrtar- 

. 

mtlolo 827b or tbo Fonol Code, proridoa in part 

as iollowsr 

"SOO. 2. A nonro8idont owner ot a mtor 

vehicle trailer or clamI-trailer wh.loh Jaoo boon 

duly roglstorod ior the ourrrat year in the 

Sate or oountry or whioh the owner lo a SO80 

ldont and in aooordanoe with the law8 thsrtDi, 

WY, fsr iiOU Or rO@8tWi~ 8uah WhiOlO 40 

Othbnrf86 requlrod by law, apply t0 thr Stat0 

Xl&way ~p8rcaent through 4 county Tu Calloot-or 103 the rogi8trotion thbrcor 48 provided by low. . . .- 

Article t?27b, Coation 1, ot the PeaU O~Ae, detines a *non-rodildont~ a8 tollowo: 
*txoa-rorideant* .aoan~ every rerideat of a 

state of oouatr9 other thaa t.l;o St&k of Tew 

rho80 rojoura la thir State, or *rhoae ooctapstlen, 

or pl-ee of abode, or buriooss fa thir State, li 

4x9, aowro a total period ot not aoro than 0x0 

huadrod aad twenty deys In the oalendar par.* 

In your QuastUn you stat0 that the aoa-ra8ldont 

re#alarlr oprataa into or through Tezu. 0brlooel;l you 

ara aonasrrud with the ozuaty oi regl8tntioa of aa iadlrldual or oorporatioa that would not be a "non-reelU*at* a8 

Q6fined above. 

The l rr80t 0r tbr legUlatlv* iwittttlao 0r %oaro8idU%t' 88 Quotoa 8boW 18 to aake a porsox or oorporetlan 

W&O la a legal r88idRRt 0r aaothar stat* but 0 raks la 

Texas ror aore thax OR@ bundrsd baa twont~ (12') 8" dejl a 

year a 908idsnt* of Tera~ rar re&matlon guqxwma. 

xt 113 the opinioa of thi8 depertmat that a r0w5. 

corparetian which h8r been marla a *resident* 0r Ter88 ror 

rogistretlon wp800 should bs t2-00t0a Q8 other r+sidsnt 

or dMO8tfO oorporatioR5 ror this ptUm8e an4 that the oouatr or mmidmoar or ruoh l eorpor a tfo 18 n the eotastf or it8 

prlaolpal plaO# of btzsi.a08@ in this St&O, Ln l&m with our 

di8OwBl011 fcr OOna*OtfOR rith qU66tlOa P(b), supra. 

In detsrmiaiag the oouatp ot l%8ide~0b of a noaro8ideat ladfvidtul wko k6 mde a *ZW8iabRt* 0r thir maw 

for rogistratlan pttrpoesr under Art&ale f!Hb, ~?.OOtfOR 1, 

aupl(t, the league~e of said artiole i8 tmportant. In dbriaq 

iR8 8 wnoR-t~aidont~~~i~~~i# PSOVitbd in pI?'t a8 fOuCW8: 

Obrloruly, 1X making 5a bdir~ducrl #ho 25 a m8ldeRt 

or l aather rtato a va8ldaxt* or Time ror registration purposer beoause raid indl~iduel ia fa thlo Stat@ awe thaa oae 

hundred and tmaty [lZO) day8 par yk?ar, thr iogi8lrton intended to aeke the plaoe 0r abode or pl~oe or oooupation or 

bu8iaess 0r suah fnditidodl his plea* or re8ideaoe ror mob 

Yog are therefoote advised that aa individuel who 

i%i?:::-the oateqary an di8ott8sod 10 rot m$iatratlOn poxpm38 oonsiderbd a -rebideat* of the aountl of the prlnOip%l 

plaOe Or hi8 busho Or OOUP~tiO5 Or his PriIiOipal &&earn 

of abode. 

Of OOUT80 the abow would bo g\urliiled by the ruieo 
horetoion =iontIond ragmUng the rrglatm~tian Of tha rpotor 

vehiolos by person8 in legal ooatro: or in lo&al gosaoaelo~ 

as mawaors- undo+ Artlcto b&7&+2, supra. Ia auoh a080 

the motor rshioloa oould be mgi8tamd in zha Ooontf or.maldaaca 0r bit&r 0r the *wnor8* a8 drfiard in krtlelo 8675akl(L). rtl8o, ii the r0wgn oorporatloa or Ron-iu8Ident iadlrldual ha8 00 place or bwinem that pY0ui.6 gtra it a 00uat7 

of rosihoaoo ltrthds Stita as dlsoussod herein kit thm motor 

rehI01e8 am lo legal ~o88osrIoo or logal aaxtrol or aa agoxt 

ac ind1vldtaal who haa a oo4uaty or rs8ldeaco in Toxa8 than la 

8uoh aa8e 8ua.h motor rehloles would hsvo to ba nglaterod in 

the oowty or tho lett,gaI po88e8sor~s or legal oaatrol.lor~8 

M8Ideaw. xt r0ifw8 or WWS8itY 4180 that ii thb iOrSig~ 

CoTpJ~tioR Or X4X-n#idMt Fndltldurl ha8 110 “OMRtf Or rOSldenoam la Tozos PI dlsma8aod above 8Rd al80 has LU) agent or 

indiUidtlb1 in T8U8 wha 18 la&%1 p8t3Waor Or OORtrCdl8r or 

the aotor rchlolo8, then aa l~dlrid~al or oorparrtiaa ma9 

regtstrr the motor whicles ix My oounty in Taxas. 

"4. fa what aaunty met a dOiUO8tiC Oorpom. 

tion regi8tar ita zaatar rehIolrs~ 

Your questi.on ao. 4 relator baok to our 4I8oussIaa 

or poor qw8tlon x0. E(b), 8uprh You are advisea that the 

SO8idOiXtS8 ar a doateotlo oorporatioa io the oounty at It8 

prinolpal plaao Or budnose aa that the ~@tor ~ehIOlO8 Of 

a doawtio oorpontian atwt IN ragI8tered in 8bia oouxty ir 

registers& by the oorporatIoR aa nowxorw. How~8f, the notor 

whlolaa could bo reglstared in slthsr ths leg41 po8s08902~a 

or legal aoatrollar* s oouaty of r~8idoaOo. 

"3. In what ootmty must motor rehialo8 ovmoa by 8D Indirldubl bo rOgi8tcrOd it the owxer 

lIre8 lo aom Other CoURt9 other thsR the oouatf 

la whit& the prinolpal orrlob 0r 8UOh boelnsos 

i8 meintained." 

IX l a wcr to thi8 quo8tioa, w oall yotlr att8atfoR 

to ths raot that tho orltorla sat up b9 the LssI8lature 

tor the mgietntion ai lDOtar V8hIclO8 1R Art1010 66?tcsa, 

Sootfoa B, rupra, la ths roafdoxw at the owwr of tho ~ahlole a~4 aot the 8ltt& or tha priaolpl 0rti00 0r the buaia888 ooaduotod by ouah lnditldual. Ia thu oare of a oorpozation, aa has beoa dlsoum8ed prWloual9, the aatertainseat 0r ths prinolpal airfoe of tha aorporatioa 18 only for 

purposru 0r determialng mddaaoo. Eouve~, lo l oa8e where 

an lndIvldUa1 wirha8 to raglrter hi8 mtOr rahlale8 ha 18 

required to re$l8ter thus in thr oouaty Of hi8 r,8idsRo@ 

regardlwr of wh8m &8 coaduots hi8 buaim88, beoauao the 
216 

~Itw oi hlr reaidwoe I8 hi8 10~1 nsldonao and 18 not 

noee88arIly the plao8 when he conduet hlr bw?inom. ThI8 

a0n0i~8ion r0imm the holding 0r oar opLtli011 ~0. o-1950, 

adtbO888d t0 YOU and wtiittolr by A8oiet8nt ~ttQ~8~~~MXUl 

2088 carlton. In 8aid Oplaion 1t W88 held that th8 owa8r 

Or the UW IS8ight Line8 Diu8t l'O,gistOr hi8 nOtOr YOhiCl88 

In th8 Oounty Or his rWide!l68 and hot in the OouLlty in 

Wz;iIdth8 QriLIOi~l OtilO8 Or 8ald rr8igh$ OOiUpny 18 M&- 

YOU ar8, thrr8for*, adVf8ed that In tllo oaso of 

0~ indiY:d~i th0 legal rtb8ldWNN Or Said ind:YidUai 18 

the COatrollIng factor In all OUW. A8 otatod by tb* 

mriii0 COPrt Or Ciril Appe818 i.~ tat0 OU80 Of ?dll8r Ye 

Pmrd, sapr-4; 

“* . . 

-i’h8 odl8810~ Ot th8 1aIlgU458 *Or, in WhiCh 

th8 yohlols to be re&:8terrd 18 .beiDg operated@ 

rr0nr art1010 667Sa-8, the QrOYl8lOIi 0r subdivision d:oi 8rtlolo 6686 requiring that: ‘maistl!atiOn rO08 Sh83.1 b0 Hid In th8 OQWltJr iJI 

rhioh the owner 11~88, * together with the pro- 

~lrlon 0r art1010 6675e-10 eutkorlring eeoh 

aouatt to retain all rrglrtratlon feO8 00118otod until tho amount r0r the owr-ant yeqr 8hall 

have reaohod the sue of $bO,OOO, said’ 8~s to 

be deposIted to tho andit of it8 ro8d and 

bridge rund, olearlp MnifO8t8 the intention 

of the LO 

f 

i8ld.UIW to dil%Ot arad l'8qUiN 8uOh 

regietret oa r808 to be oolbated by the tax 

collector 0r th4 county tn whioh the omor 0r 

the yehicle 11YO8." 

The au&o rule wa8 annouuood by the Court of CriJEInel Ap9aal8 r)t T8xa8 in th8 oa0e 0r Gpp v. 9tat0, 94 3. 1. 

(Zd) 160, Th6 aourt 8tate4 80 follou8: 

-'a% think th.o law roquirer regi8tratlon Oi 

the oar In the aountp of the re81daaoo.” 

rho ooort further reunarkedr 

"~0 not0 the h tw0 0a808 OUF c0m 0r 

Civil Appeal8 hare held that o8r8 may oply be 

regi8ter8d in the county Or tho Ownetcl' XW81- 

a02iah smo Ylllrr ot 81 t. P0era County, 59 

.: .%. (Ed) 877, en& Caes County t. Eorrir County, 9 s. P;. (ad) 373.~9 
Honorqblo Julian XiSatooicmy, .?a&8 IO 

Or aotw8e rro3~EIon to the above ruling would off8t in a ca80 *or0 tbero 18 a Isgal pa8808aor or legal eontrollor at aald'Clbhlalr la the oounty whore the prInoIpr1 

QhO8 Or biLUitl888 18 1OO~t.d~ ifl whloh Oa88 8uOh QOfOOU 

could oom within tba legal deflultlon of th8 totm *owner*. 

Cur opinion Xo. 0-19500, prerlourly sent you would 8180, ot 

00~88, be governed by 8uoh an exoeptIoa. 

"6. Xn what oounty auet rshIal8s own06 by 

a prtnorrhlp bo roglstered?* 

In l OoOrbMO8 WithCaUr di8OU88iOIl in OOllB8OtiOll 

with your quertlon RO. e(~~);'Bupra, 1t i8 our opinion that 

a notor rshiols omrd by a partakrrhlp lnrrst bo registered 

in tb8 COPnty or t&8 rO8id8mo Or th0 ~e~n6iWs rr tb 

indlvldual partnora real&e in two or more OOunti88, '18 think 

it proper that t&s partnership register it8 motor Y6hiDl88 

in any 0r the ooantle8 or the resideno or said partner8. 

Eioweter, th8 80~8 qualifioation muat be tMd0 hose OOaaernIng who ray register the cara 88 *omeP aa has been dlrW88od In oonnootlon with quortion8 X08. 4 and 5. 

=9. Cod8 t&8 ragZntration law authori% 

regI8tr8tlon o? a pse8afpr oar a8 a vf8rm vohlola' at tbr reduorb t80?* 

I,rtIcla 6645a-Ba, Berntn*8 mnotated Civil statUtO8, prOVid88 a8 iOiiOW8; 

Thea a cozmroial motor mhiole 8OUght to 

bo reegietcrrbd and ared by the owner thareof only 

In the traa8portatIon of his own poultry, dairy, 

lit08t0ok, htnd rarm produot8 to markrt, or t0 

mother point8 for 8ale or pzvo88sIang. or the 

traasportatlon by ths awnor themor br leborer8 

rSOB t&air plaoo Of r88idOIlO8, and iWtOrial8, 

tOOl8, 8qUipment and i~UpQiiO8, WithOUt Ohr@, 

rrom tho plaO8 of purohase Or 8toWJ&, to hi8 

own Sara or ranoh, exolusIv8ly iOr hi8 ti ~80 

or u8a on arroh farm the regI8tratIon llaen8w r00, r0r the W8ight ola8aIrloetlon8 herein a8ntionod, 8h811 be rirty per ooat (SOP.) or thr 

tOgi8tZ7XtiOnfbO prO8OribOd rOr W8ight 01888ifb 

cations In smctlon 6 (art, 689Saa-6). ot the Aot 

hereby enondsd~ provided rurther, that It shall 

b0 th0 duty 0r th0 Qhway co~~~tarloo to provldr lloen8r plater8 ditrunnoe in oolor or 

nlzo, so a8 to dlutlnguish th8m iron 1Ioenso 

pintos rued ror other ooizmrolal iu0tor tshiolo8 

U8ing tho ELg!lway8; provided rurther, If the 
Eonorablo JtIllau MOat&W#r?, F’6g8 II 

owner 0r any oo~erolal notor vehIal8, ooalag 

wlthln the prOViOiOn8 Of tii8 Aot, ahall U88 Or 

pormlt to bu U86d any 8UOh vshIole tar any other 

pIUp than those prorId6d Zor in thi8 AOt, be 

ahall be &uIlty of 6 zAsd6a68aor, aad upon eony:Qtlon, 8hUll be rlnrd in $uy 8UZ not 1686 than 

niOntpr1y8 collar8 (@a.009 nor in018 than Two 

Bun&rod Oellan (32GO,OO), *ad eaah u80 of 8UOh 

V8hICl8 8Pid qeoh F*raIasIoa ror 8uoh U68 0r 8uOh 

tobicl8 shall oon~t~tut;0, a 88parato 0rr0ns8g provide&d hodr8r, that all OOaPe8raial nOtor VehiO188, 

took-tMOtoT8, road traotsrr, trailer8, and 88mltraIl8n'arr doiinud %n sootion 1 (art. 641&a-1) oi 

Chapter 23, of the Geaoral Law6 or tho Fifth C&ll d S88Slon o f t&o Yortprfr8t L8&818tUr8, not 

aoming within the pm~f8io~8 Or thi8 Aot 8h811 bo 

required to pr all rsgletratlon and lfaenrs f808 

resoribed 

P 

by the other ptO~lei0~8 Or ChaptOt 80 

art8. 6675e-1 8t 88q.). cxneral Law8 Fortyrir8t L8&i8lQtUl+e, Ssoond &Xllod S&Oll. (AOt8 

1929, 418t ie$., 2nd C. 9., 0. 192, Ch. .W 1 6r, 

as a&b& AOt8 1939, 43rd tog., 1st C. S., p. fB, 

oh. 87 4 1, a8 amended Aotl 1934, 43rd Leg., 3rd 

C. S., p. IS, Ch. 36, 1 1.)" 

.&ur attmtlon ir Oall8d to t&8 ra0t that the aboY 

quotsd artlole may apply to any type ot ~oo~~er6Ial tehIole* 

whIOh 16 u8od iOr the purpo888 pre6crIbsd In 8aId 8OOtIOu. 

The tora ‘aortoarci81 motor Y%hiQl#” 18 dsflned by thm t6&i8- 

lature In Artlole 667Sa-1, 38ation I, vernon*s Annotatsd 

Civil Statut.8, aa foUm8: 

~~Coiumrolal motor vehial8* =8ana any motor 

v6hl618 Other thau a 6mtOr 6yOla do8Ignod or 

u88d tor the tranaport4tfon 0r propsrty, inaludin& *very rrhlolo umd for dellww pUTE0808.* 

Gnqu88tIonably thu abore drilnltlon of -0ouizxtrafal 

aotor oehIolow is afuCfairnt1~ troad to Iaoluds an automobile 

built ror parrrengrr purpos88 fr u68d 64 a -00ani8roIa1 motor 

V6hf 018’. trh8rudur8, ir 8uoh~a ear OWli uith the provi5ion8 or drtieli b6758-88, au ret, the owaor or 6eld oar 

would be 82i&bl6 to r8oOIYe a P ICsu88 m8r th8 roQuoed 

rate provldsd therein. 

,*8. I8 the county tax oollcmtor, under th? 

mgi8tratIoa law; authorIz6d to aoo8pt oounty 

rorlp or Other medium of 8tohango ,Othsr than 

EOn6y, in pIyMnt Or Mgt8tMtiOn r888P 
219 

Iionorable Julian Smtgonery, Fage 18 

Thir dspartment rule6 in Opinion Xo. O-794, writton 

by Aeeietut Attorney Ce~eral Clem~ R. Lawi8, to Bonorable 

ihsrler, l’oallaa, county 4ttarney, 3m Augirtine, Texas, that 

county sorip oould not be aocepted In the paywit of tares 

unlers t&o county tax oollsator wea epeoiflcally rruthorlzad 

to aooept the sane. said OptUiOll %%I&$, ill Fart, aS fOlhWS: 

**The &a&w&l rule la that the tax oollectbr 

must aocogt money only unlors the etatutr permit8 

him to reoelte something birr0rent. ?loney iB always uaderatood in ths tax lawn when nothing else 

bgrin~ne&. cooley on Taxation, 4th 36.. zoo- 

. 

*‘In R. C. L., Voluze 86, SeatIon 931, ia 

found tha followfng laatqasger 

-*"It i# well BOttbd that 110 right a&It8 

in law or rqulty to a*t ori agirut taxes a 

4obt or rqual amount due to tha taxpayer from 

tha mu&lolpalltp to whioh the tar fa payable. 

Taxen arc lerled to xalbe noney for rpeoltle4 

purposea, as lndloated by the apprsprlatlons of 

the ourrant year, and .a taxpayer oannot, by oxerolalnq the right of Let-orf, dltert the t,axer 

to another purpose, aai~ely the payment a? the 

debt due to him.” 

*‘TO the 3acie afieot 16 the r0liowing language fron 61 c. J. O63t 

*cm, The Loglslatura ha@ power to presorlbe 

the kind of tundr ln whioh taxae ahall be papablo, and mar de01are tlMt only @d and silver 

coin shall be reaelvable for this purpose. 13ut 

la t&e absenoe of BuOh a rwtriotion, tax08 may 

br paid in any lawful ourrent mme7, although 

the oolleotor has no authority to aooept aoythlag 

else, ualeas sgeolally alUweQ by law.*! 

-In the oasa of zallas Joint CtOCk Land Bank 

t8. Ulir County utse xfaproveimnt 3latriot MO. 

S, 65 s. v. (St) 227, the lmprovemmt dletrlot 

sue& the Jolat stook Land Bank ior delinquent 

taxe8. The letter atteicpted to eat oti certain 

pant duo bonds lasued by tha 1nprOvelrant 61~ 

trlot aa rhioh were owacld bp thr b8nk. The oaurt 

held that auoh rat-oft oould not be bad. “a quote 

from the 0pini0rk as follous: 
'Xon~rable Julia& kZoaitgonua$, page 13 

*#The general rule~of law ia 

s&net the atate or mnlolpallt7 

off againat a tax de0anU. Cwla~ 

(i&3 Ed.) 19. A tax 18 not a debt 

that a alelm 

aannot be eat 

on TaIntion 

in the uauel 

and ordlmry sen88 of th8 word. City of xew 

Orle6na t5. Davldaon, 30 La. Ann. 341, 91 km. 

Rap. 8ZS; Cool87 on Taxation (S2d rrd.) 15. 

“1” The g8+d Ni8, b468b 04 ~WOUI¶~S Or 

pub110 polloy, ia well rattled that no aet-ofi 

is atlmlsalbla agyiast damndm ror taxer latlab 

r0r general or lo=aal gotarasntel purp0688.~ Z4 

fir C.L., p* 817. 

w* In 59 C. f., et page St?l, the rule 18 

atatect 48 rOuo*rr *In lin eotioa for tax88 8et0fr 0r an indabtadnera of t.hr state or aunlolpalfty to the t4x debtor will not be allowed, 

the atatutae of a&-off balng oonatrued la the 

11&t of pai> poll07 a8 nbt allo*in(l the ramatly in pro0aeding~ rot thb purp0~8, unlesr 

oxpreaal7 mthorlaad by 8tetute.* wnwou8 

euthoritler en oltad in support or the text’.* 

whllo there are atetute8 in etfaet whloh allow the 

eoaapt~oa b7 the oount7 tar aolleotor oi oertaln types or 

l orlp in payrant of oounty taxam, said atatute8 do not apply 

to m&Or tehlola re&istXY&lOn i8e8 8lnoa the 6ama era aot 

t8x.a. In thi6 oonneotlon the Auatln Court oi Cltll Appeal8 

in the dew Or AtMine t. State Elghwa7 Cepartmsnt, ZOl ?.x. 

EzfJ, stated as rolhw; 

we therefore oorr4l~la thit the l w of 

money nhloh appellant 1s repuirad to pay under 

the laws hare lnvolted la not a tax on ownarship, but a lloanra fee for the prltllega of 

oparetlng his automobile on the pub110 highwep of the State, end that the roe8 eo pmaorlbed la arid lawa to be pal4 ior such privlloga are not axcr8slte and unreasonable.* 

Ron08 the 8tatutar aathorlsiI@ the we of aortp in aortaln 

inatenoa8 for tb paysant of. *t8xa6* would not author&a the 

~80 of suoh aorlp in the payzwnt 01 autombfl6 lieens tee. 

%a are of the opinion, howetar, that the aama 

raa80na whleh forbid the uti~oi 6n7thing othor ttu mono7 

In the gmpitent of teua-unle~a sp6clrloall7 autboriaaa 

would ~lkawlra rorbld the 910 or arqtdn~ l x o a paonap t ill 

220 
Ronwrble Julian lifontgoajrzy, Faga 14 

peylnent or autonobile llcenue. There being no statute authorltiog fho two or Mrlp lo tCa cam8at Of l utoaiobila 

lloenre rem, it is theretore cur oplafon that the mana 

$mAAot be don,. l% mglstrrtloo st6tates olearly ooatemplate un1t0r&ity ill 1laenro tees paid and thBt the Base 

bo paid la logrl tender. You am, thwerore, ad*lm¶ 

that the ooanty tat OOlloOtor is Unauthorized to 8oerpt 

rarlp or other rnedluu of oxohango other than sixmop in 

ttie pnprcsnt 0r lloclaab ms. 

-9. Mat, lf any, i8 the wthorlty of the 

Rlgbway DO~rtuAt to dstersiinr dl8ptMd 018ralriOlStfOA8 0r +shl01.r lrAd other Quoet:culs laTOlvfAg OOwtrUOtiOA Or the regi8tnttlOa PUS 

rhloh aria0 rtorp ~&LO to t&a?* 

Artiole bb7S8, Yernon*d Amotntd Civil Statutets, 

plaoea the duty of notor vohlclo rogfntratloa upon the Stats 

z&gLwa7 Depmt%ent. men the oounty tax oolleotor (~048, he . 

l ot8 onLy aa agent or raid m4gartrmmt. hrtlale 649Ja-Z, 

oupra, provlde8, in Fartr 

*. . . ahall apply eaoh year to the State 

U$m$y lmparpant through the oouqty tax ool- 

. l . . 

Ar tlo le 667th~18, Ver no a *!J Ana o ta ted Civil .statutea, providrr, la part: 

*The Departmat i&hall lesua or mm80 to ba 

Istmed, to thr owaor of awoh vehfolo rogiateread under the povislosr of thlr Aot 8 license 

rocelpt whloh still ladloste. . .* 

Artlale 6645e-13, Bernoa*m Aaaot&tod Civil Statkatea, provider, ia part! 

‘The fJe&llWfX#At h&l1 irstm OF OaUB9 to be 

lasuod, oaa 1100n80 aurdmr plate ior eaoh tnotot 

07ole, road traotor, traileror remi-trallor and 

two llosaro non&or tit88 for say other vehiolr 

regirtsred uader th ! (I Aot. . . l m 

The Aot ale0 providea r0r tin application to be 

am4e to tho county tar oolleotor who II+ th+ onI7 oae authorized ta rooelro the llamee foea prorldod in the AOt. 

It ~7 b& msmn ironi the abovr quoted prorl8ions 

or the &otor Vehlclm Rl@DtT4btiOA hot that the AppliOAtiOA 
.- 

222 

Eonorabla Julian XoAtgOCioParp, Fage IS 

18 ride to~tim St&t* a1glwJy Deportmat rho 18 to hJUb 

a lloen8s reaslpi aad lIoons* fiator. Howhero to t&s not 

is it provided whose word is to be iiM1 iA 0468 of dlr- 

.- pad olassirioation 0r ~bhiai~r. mm ths above quoted Statute8 WhlOh pl8OJ thJ duty OA the State Elghuay Mp#Mtneat t0 rbOttIVb the l g p llOa tialzd On to 1889J the lIs@ASb 

plates rod the llos~o reoolpts, ws are or tha oplnlon 

that ths Stat0 Hlghua7 Sq8rtmont 18 ths props l utlwrity 

to detomilne dlsputsd olarsItloatloa or vehlclss. It is 

evident throughout t&e Aot that the tax oolleotor ls purely. 

aotlng as a&eat for the State Rlghway lmpdtment. Your 

m.t.ontlon 1s further oalled to the taot that tha only tiaa 

thJt it bboo&os AeOO8S&f7 to? ths a~plioatibn to ba l ubAtted to the Stats Eilghuay ?Mgartzant for said Depsrtaent~s 

o~provrl berore lfoensr platbsratf be lsmed is la 0488 or 

vehloles which are the property Of the UAlted Stat68 GQVO~KIlaoat or the State of’ Tour8 or any oounty or olty theroot. 

ArtIole bQTSa&aa so ~~8oItloal.ly provldss. 

mili the Aot taken as a whole probably coAtsmplate8 

that the county tax oollsotor la to lrew the lloe~ss z-e-. 

ablpt upon applloatlon tsooivsd by hiar, the not plaoos thb 

my 0r th0 taarorogcsnt 0r th4 sam J~DU tkb sate Efigbay 

Dow-ant whleh Z?spartasnt shoald bs thi? final authority 

in the ssttlezaent of disputed OiaMI~iriO&tiOAJ. 

The authority dl8owasd la oonn8otioA rith this 

question 1s as between ‘tha State Hl@w~ay 2epartabnt and 

me oounty tax colleotor. $othlng herein rhsll be construed (LJ 

prohlblting aa apseal by a aotor whlole owner froa a mllng or the irlghmy xxqmtamnt to tha courts of this State. 

“IO. aat are th duties 0r this Departaent ln conneotlon with iurAtshlAg llosnab 

plates and forms to ooumtiss whan it Is kaowa 

that such plates are to be l~~uml IA tlol.attin 

of, or oontrary to the provIsions of the rep 

l~tratlon lawa?* 

30 am unable .to rln0 any authority for the State 

Elghwtp tlepctmsat to retus to ruraish tom8 and lioenrs 

&%ates to any county haod:loa a SUppOJit~iOA that tha 018 

oolleotor 0r that 0ouAt.y will vlofato the ~rovlsIons 0r t,ha 

Uctor YehIole Rsgl8tratlon Law. 198 bellovo Cat the proper 

grooedurs Is for tha State iilghwar Depwtaent to regulate 

scotor vehicle raglstration under the 8uthorlty dl8oosssd 
l&a?orable Julian uontgoaasrp, l ?a

ga16 . 

223