OFFICEOFTHEAlTORNEY GENERALOF **TEXAS AUSTIN**  

### 208

### 209

roar **.tt&a;iOA in**  e4llaQ to the **rO0t** that **t&i0 Log**  uletun ha8 **aot** aolltlaed t&o dorla:tioa **of** 

### the kaa **mo~narm** 

### to the person whohae 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. Anypraon 005&q wlthln 0~s of buch aetegoriee imy rsglrter said nirtorruhioloi

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 motorvehlele, tnllor or 8uGtlrilor rued or to be need upon **ths** 110 hlgfhuayeof thie State, urd l a ah ohaoitorb

T, l hall apply @aahyear 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~ euahrehlolo 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 whoha8 the lwal right of porsoeSiOAthSrOOr, Orthe lO(lal **3%&t Ot**  **OOAtlWl O?**  aefd vehlols e&all apply aaob yo8r to the Stata Righwa~Dmpwtmlat twoA&n the CoAAtjy TAXCQlleator ar the county in whiah ho raefdee.

. .* It i0 the O@A~OAOr tkl8 dOp&rtiWAt,tii4refOr0, that a niotor teh.ial,a auet 

### be register04 in **tim** aounty 0r 

### tb ~omerew re8ldeAee **but** that ttN **VwA8r ”**  maybo either a mreon whohas 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 allor

### ing rsgistrat&on in 

### the oowty of ~el4e~oo or aith*r the legrl **tiWe** holder of tha preon whoir In logal **pO8~088lOn or**  OOAtLWl

or the cwtor mhlole. For other purrpoeeein the Aot the legal tit& hoMar aust TVeonald8red 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 lASW.rto your quution c onoerniag the 

### mthollHonorable 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~oonoontekte the rOliOWiA6 di8Cu.8i.A 0r the **tor8** ***raeiaw308*** **0r en**  **iAdiV;td** ual 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** **lza** per&wit through **the Couaty** Tax Colleator 0r the Cjonty in whloh ho r~eldee 

### ror tha **regietratloa** ot oefh ,euah+ehiola ownwdor OoAtMltsd by hla.

. . .

### *Thel



### bovo l 

### ttlole riru **situa or**  tlon am

### the **oounty**la rhloh 

### he realdee. rqtetraVesidonoo u tared in the st8tutoe he8 bOOA Oowi4UOU eml

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 

### 18that to bedrduated rrm th b8en s.ew; that a urn*8 ruldeaoo is ttmpleao uher@ 

### himracily dwells or raldh ho 8e~ee the 

### ohlet l

ut **or** him

ariaire end

intoroet. 

### Reei4enaais the tavorlto term wployed 

### in the statute8 toat re88 the waaeatfaa betrron gereoa @Adplew. 40 8U&fA# whoa.&~Od iA 8 8tat. uu ie often provooativo or dieputtl, often mkiCt#jit diiiiOUu t0 gfm @A8UOt ddAit%OA Of whet 

### 1s **Paeat by**  xueld8aoo amused in partlcolar etatutor, ror *hea urd in sktutoe it tisrdli**rOMAt** 8md~1$~ in dfmZ%k 600110ati0ASt end 88y be uud with ditfenat 8U8in~ iA dirhr@At Statutoe, 6ndalso, it eorrutfa4ee hamdltferant ehedre 0r **Jaefmhsg**

iA the **statutes end**  l**wn tn**  

### the**oon** etruetlon. Anl 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*peais upea the i*gieletln parstoesus

### 211

Roaorablb ftilI4n Yontgmm'y, Fag44

~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 

### 8t4tUtCf8, or l Ot;OLLS, or 84lt8 relating to tfmatlon, right8 ot rattrago, dlror04, linitotion or 

### l otio44, sod the lIk4, lt 18 UMdin 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 411fIi&iYldUIU iot DIOtOt-V@hiOhM#3i8tMtiOn PtUpO844 ~18hi8 iO@i r48id4ilOO01:&Itother WOrd8,hi5 &IO. Of domlolle or psrmanont abpde.

In MfeMnCO to YOW qW8tiOR OOnOWUirrgthe 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 the3pldlQ4l 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, andwa think 8UOhplaOb i8 44d murt ,be,underrtood to 

### brandaeM it8 prhy@i ~iSO0Or bUOklO88.

. . .- Tharultn$ 

### otthe Callar court 

### ot civil ADpal* ~48 tOllOwOd

### by the !Ntx4rloMaCaUtt Of cl*11 A peal8 

### the oa8m or GoCa~roll v. RdwMd8, 22 '. 'ff. (2dP 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 44dRbno?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 W48aotually ~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&OtdiCO.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 bU8inO88in 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

OrAQpo4i8OrToX48held 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- i8Wf8 4Ot a la&al 

### ontlty but 4 oontr4otu41 8tatu8. Hartin 'I. XO8Qhii.i (To% COPI.&?D.) 237 G. %. 650, 80 8. L. fl. 9841xar8h411 v. minatt, et4 iry. 328, fM2s. 9. ll5 “3chumakor ODFartnorrhipo (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-



### *Apartaorohlp lamt, in our judfqaont, o legal ontlty, havlag, ao suoh, a doaiallo or r08id0220~SOp4MtOMd bi8tiAet rXW!J that Of the iXid1tidu418 rrhooOrMtitut@ **it."** The above hnldfns ot the Ghlo Courts lo of ma008ity the ion In tbio St4tb booau8o said 0481)84r0 &U-d;- aatod upon tho idea that o partnarohlp I8 not a ao~rate logo1 entity aside and distinot from the indiviQual part

### nerd. Thorororo, t!aororldonoo of the partnor8hlp 8uwt bo oonoldorod the 8aLid48 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.ntoor 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.lohJaooboon 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~ 8uahWhiOlO 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,** **de** tines a *non-rodildont~ a8 tollowo:*txoa-rorideant* .aoan~every rerideat of a **state** of oouatr9 other thaa t.l;oSt&k of Tew rho80 rojoura la thir State, or *rhoaeooctapstlen, 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') dejl a 8" 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 Q8other r+sidsnt or **dMO8tfO oorporatioR5**  

### ror this ptUm8e **an4** that the oouatr or **mmidmoar**or ruoh l eorporatfon 18 the eotastf or it8 prlaolpal plaO#of btzsi.a08@in this St&O, Lnl&m with our di8OwBl011 fcr OOna*OtfOR rith qU66tlOaP(b), supra. In detsrmiaiag the oouatp ot l%8ide~0b of a noaro8ideat ladfvidtul wkok6mde 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# PSOVitbdin pI?'t a8 fOuCW8:

Obrloruly, 1X making 

### 5a bdir~ducrl #ho 25 a m8ldeRt orl 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 suahfnditidodl 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~tiO5Or his PriIiOipal &&earn of abode. Of OOUT80 the **abow would**  **bo g\urliiled**  **by** the ruieo

### horetoion =iontIond 

### ragmUngthe 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 ha800 place 

## or bwinem 

### that

## pY0ui.6 gtra 

### it a 00uat7 of rosihoaoo ltrthds Stita 

### as dlsoussod herein kit thmmotor rehI01e8 am lo legal ~o88osrIoo or logal aaxtrol **or** aa **agoxt** ac ind1vldtaal whohaa a oo4uatyor 

### 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 

### 4180that 

## ii thbiOrSig~ CoTpJ~tioR Or X4X-n#idMt Fndltldurl ha8 110“OMRtf Or rOSldenoamla Tozos PI dlsma8aod above 8Rdal80 has LU) agent or indiUidtlb1in T8U8 wha 18 la&%1p8t3Waor 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 

### itazaatar rehIolrs~

**Your questi.on**  **ao. 4**  

### relator **baok** 

### to **our** 4I8oussIaa 

### orpoor 

### qw8tlon **x0. E(b),**  8uprh You are advisea that the SO8idOiXtS8

ar a 

### doateotlooorporatioa io the oounty at **It8** prinolpal plaao Or budnose aa that the ~@tor ~ehIOlO8Of 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 8DIndirldubl bo rOgi8tcrOd 

## it the **owxer** lIre8 lo aom Other CoURt9other thsR the oouatf la whit& the prinolpal

## orrlob0r 8UOh boelnsos i8 meintained." IX lawcr to thi8 quo8tioa, w oall yotlr att8atfoR to ths 

### raot that tho orltorla 

### sat up b9 the LssI8lature tor the mgietntion ai lDOtarV8hIclO8 1RArt1010 66?tcsa, 

### Sootfoa B, rupra, la ths roafdoxw at the owwr of tho ~ahlole a~4 aot the 8ltt& 

### or tha priaolpl 

## 0rti00 0rthe **buai** a888 ooaduotod 

### byouah 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 &8coaduots hi8 buaim88, **beoauao** the

### 216

~Itw oi hlr **reaidwoe** I8 hi8 10~1 nsldonao 

### and18 

### 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 

### Orthe UW IS8ight Line8 Diu8t

### l'O,gistOr hi8 nOtOrYOhiCl88 In th8 OountyOr his rWide!l68 and **hot** in the OouLltyin 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: ‘ma

### istl!atiOnrO08 Sh83.1b0 Hid In th8 OQWltJriJI rhioh the **owner** 11~88,* together with the pro- ~lrlon 0r art1010 6675e-10 eutkorlring eeoh aouatt to retain all rrglrtratlon feO8 00118ot**od** 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

fi8ld.UIW to dil%Ot aradl'8qUiN 8uOh regietret oa r808 to be oolbated by the tax collector 0r th4 county tn whioh the omor 0r 

### theyehicle 11YO8."
The au&o rule wa8 

### annouuood by the Court of CriJEInel Ap9aal8 r)tT8xa8 in th8 **oa0e**0r Gpp v. 9tat0, 94 3. 1. (Zd) 160, Th6aourt 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 0a808OUF 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.~9Honorqblo Julian XiSatooicmy, .?a&8 IO

Or aotw8e rro3~EIon to the above ruling would off8t in a ca80 *or0 tbero 18 a Isgal pa8808aoror legal eontrollor at aald'Clbhlalr la the oounty whore the prInoIpr1 QhO8 Or biLUitl888 18 1OO~t.d~ ifl whloh Oa888uOhQOfOOU 

### couldoom within tba legal deflultlon of th8 totm *owner*. Curopinion Xo. 0-19500, prerlourly 

### sent you would 8180, ot 00~88, be governed by 8uoh an exoeptIoa.

"6. Xnwhat oounty auet rshIal8s own06by a 

### prtnorrhlpbo 

### roglstered?* Inl 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, '18think it proper that t&s partnership register it8 motor Y6hiDl88 

## inany 

## 0r the ooantle8 or the resideno or said partner8. Eioweter,

th8 80~8 qualifioation muat

### betMd0hoseOOaaernIng whoray registerthe 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 vf8rmvohlola' at tbr reduorb t80?* I,rtIcla 6645a-Ba, Berntn*8 mnotated Civil statUtO8, prOVid88a8 iOiiOW8;

Thea a cozmroial motor mhiole 8OUghtto bo reegietcrrbd 

### andaredby the owner thareof only In the traa8portatIon of his own

### poultry, dairy, lit08t0ok, htndrarm produot8 to markrt, or t0 motherpoint8 for 8ale or pzvo88sIang. or the traasportatlon by ths awnorthemor br leborer8 rSOB t&air 

### plaooOf r88idOIlO8, and iWtOrial8, tOOl8, 8qUipment and i~UpQiiO8, WithOUt Ohr@, rromtho plaO8 of purohase Or 8toWJ&, to hi8 ownSara or ranoh, exolusIv8ly iOr hi8 ti ~80 or u8a on arrohfarm the regI8tratIon llaen8w 

## r00, r0r the W8ight ola8aIrloetlon8 herein a8ntionod, 8h811 be 

## rirty per ooat 

## (SOP.) or thr tOgi8tZ7XtiOnfbOprO8OribOdrOr W8ight 01888ifb cations In smctlon 6 (art, 

### 689Saa-6). ot the Aot hereby enondsd~ provided rurther, that It shall b0th0 duty 0r th0 Qhway co~~~tarloo to pro

### vldrlloen8r plater8 ditrunnoe 

### inoolor or nlzo, so a8 to dlutlnguish th8miron 1Ioenso pintos rued ror other ooizmrolal iu0tor tshiolo8 U8ing tho ELg!lway8;

### provided rurther, If theEonorablo JtIllau MOat&W#r?, **F ’** **6g8** II

owner 0r any oo~erolal notor vehIal8, ooalag wlthln the prOViOiOn8Of tii8 Aot, ahall U88Or pormlt to 

### bu **U86d** any 8UOhvshIole tar any other **pIUp** than those prorId6d Zor in 

### thi8AOt,be ahall be &uIlty of 6 zAsd6a68aor, aad uponeony:Qtlon, 8hUll be rlnrd in $uy **8UZ** not **1686 than**  niOntpr1y8 collar8 (@a.009 norin018than Two Bun&rodOellan (32GO,OO), *ad eaah u80of 8UOh V8hICl8 8Pidqeoh F*raIasIoa ror 8uoh **U68** 0r 8uOh tobicl8 shall oon~t~tut;0, a 88parato 0rr0ns8g provide&d hodr8r, that all OOaPe8raialnOtor VehiO188, took-tMOtoT8, road traotsrr, trailer8, and88mltraIl8n'arr doiinud %nsootion 1 (art. 641&a-1) oi Chapter 23, of the Geaoral Law6or tho Fifth C&ll dS88Slon of

t&o Yortprfr8t L8&818tUr8, **not** aomingwithin 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 ChaptOt80 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 amendedAotl 1934, **43rd** Leg., 3rd C. S., p. IS, Ch. 36, 1 1.)" .&ur attmtlon ir Oall8d to t&8ra0t that the aboY quotsd artlole mayapply to any type ot ~oo~~er6Ial tehIole* whIOh16 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 V6hf018’. 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, underth? 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

Thirdspartment 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&ocounty tax oollsator wea epeoiflcally rruthorlzad to aooept the sane. said OptUiOll%%I&$,ill Fart, aS fOlhWS:

**The &a&w&lrule la that the tax oollectbr
must aocogt moneyonly unlors the etatutr permit8 himto reoelte something birr0rent. ?loney iB always uaderatood in ths tax lawn whennothing else bgrin~ne&. cooley on Taxation, 4th 36.. zoo-

.
*‘In R. C. L., Voluze 86, SeatIon 931, ia found tha followfng laatqasger 

### -*"Iti# well BOttbd that **110 right**  a&It8 in law **or** rqulty to a*t ori agirut taxes a 4obt or rqual amountdue 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 ox**  erolalnq 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

## r0liowinglanguage fron 61 c. J. O63t *cm, The Loglslatura ha@ power to presorlbe 

## the kind of tundr ln whioh taxae ahall be papablo, and mar 

## de01aretlMt 

## 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 

## aooeptaoythlag 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 Bankior 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 

### offagainat

a tax de0anU. Cwla~ (i&3Ed.) 19. A tax 18not a debt that a alelm aannot be eat 

### onTaIntion 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¶~SOr pub110 polloy, ia well rattled that no aet-ofi is atlmlsalblaagyiast damndm ror taxer latlab 

### r0rgeneral 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 lineotioa for tax88 8et

### 0fr

## 0r an indabtadnera of t.hr state or aunlolpalfty to the t4x debtor will not be allowed, the atatutae of a&-off balng oonatruedla 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 

### CltllAppeal8 in the **dew Or**  **AtMine**t. State Elghwa7

### Cepartmsnt, ZOl ?.x. EzfJ, stated **as** rolhw;

we **therefore** oorr4l~la thit the lw of moneynhloh appellant 1s repuirad to pay under the laws hare 

### lnvolted la not 

### a tax on **ownar** ship, but a lloanra fee for 

### the prltllega of 

### oparetlng hisautomobile on the pub110 highwep of the State, end that the roe8 eo pm

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

%a are of the opinion, **howetar,** that the aama raa80nawhleh **forbid** the uti~oi 6n7thing othor ttu **mono7** In the gmpitent of teua-unle~a sp6clrloall7 autboriaaa 

### would~lkawlrarorbld the 910 or arqtdn~ l xoapt aonap ill 

### 220Ronwrble Julian lifontgoajrzy, Faga 14

peylnentor 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 st6tatesolearly 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 sixmopin ttie 

### pnprcsnt

## 0r lloclaab 

### ms.

-9. 

### Mat, lf any, i8 the wthorlty of the Rlgbway DO~rtuAt 

### todstersiinr dl8ptMd 018ralriOlStfOA8 0r +shl01.r lrAdother Quoet:culs laTOlvfAg OOwtrUOtiOA Or the regi8tnttlOa PUS rhloh aria0rtorp

~&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 . lot8 onLy aa 

### agentor 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 . .

Artlole 

### 667th~18, Vernoa*!J Anaotated Civil .statutea, providrr, 

## la part:

*The Departmat i&hall lesua or mm80to ba Istmed, to thr owaorof awohvehfolo rogiateread

### underthepovislosrofthlr**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 1100n80aurdmr plate ior eaoh tnotot 07ole, **road** traotor, traileror remi-trallor **and two** llosaro non&or tit88 for say 

### othervehiolr 

### regirtsred

uader th (I

! Aot.

. . l

m The Aot 

### ale0 providea

## r0r tin application **to be**  am4e to 

### thocounty 

### taroolleotor whoII+th+ onI7 oae authorized ta rooelro the llamee foea prorldod in the AOt.

It ~7 b&msmn

ironi the abovr quoted 

### prorl8ions 

## or the

## &otorVehlclm 

## Rl@DtT4btiOA hot that the

## AppliOAtiOA.- 

### 222

Eonorabla Julian XoAtgOCioParp, Fage IS

18ride to~tim 

### St&t*a1glwJy 

### Deportmatrho 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 WhlOhpl8OJ thJ duty 

## OA the State Elghuay Mp#Mt

### neat 

## t0 rbOttIVb

### the l gpllOatiOn

alzdto 1889J the lIs@ASb plates rod the 

### llos~o reoolpts, ws are or tha oplnlon that **ths** Stat0 

### Hlghua7Sq8rtmont 18 ths props 

### l utlwrity to 

### detomilne dlsputsd olarsItloatloa or vehlclss. It is **evident** throughout 

### t&eAot 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 

### lub**Atted** to the 

### Stats Eilghuay ?Mgartzant 

### for said Depsrtaent~s o~provrl berore lfoensr platbsratf be lsmed is la 0488or 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 

## uponapplloatlon 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.

Theauthority dl8owasd la oonn8otioA rith this **question** 

### 1s as between ‘thaStateHl@w~ay 2epartabntand 

### meoounty 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 andforms 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 .torln0 any authority for the State 

### Elghwtptlepctmsat to retus to ruraishtom8 and lioenrs &%atesto any **county haod:loa**  a SUppOJit~iOAthat tha 018 oolleotor 0r that 0ouAt.ywill 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 underthe 8uthorlty dl8oosssd

### l&a?orable Julianuontgoaasrp, l ?aga. 

### 16 

### 223