1

, OFFIZZ OFTHEATTORNEYGENEeAL 03 **TECXAS** AUSTlN

T:i-?Csuch loan brokers

. . . shell, before begincinc bw:neaa in this State, exaoute and aerivr a good and euffioieut bond in 32~ Smaof One Thousand 3~llars to suoh County Judge in the County in riL1ct.isaid loan broker ia located and.dcins bwlness,

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### . . 62

.

Hon. c. 8. CcLwl899, par;4 e



### -330t10n5.
. . , that eeah andevery loan broker ahaX 4ecp awall bauad book In which he shsll register all-of !113 transeotioo~ with other peracoa as saoh loan broker at the 

### tia:e thes&lie oecw, ~Aic% st:all ke at all tir;ea kc3J.C

opec ,for inspection, cad such broker &all give to t;iz 50rr'Gviex, or to all pcr3oris doln~: hwinees with such broker, a tioket aho#ing a true and correct atatemmt , . .

*Seotlon 8.

. . .I (mphaais ours) Sectiac 14 of hrtiale 7047, above mmtLored, !?mid.0 that all loan **brokers** shall pay an annual tax oi .130. for saab plaae of **business.**

Froman ln3paatioo ot :Wtfolo 7047, Subdivision 14, above uentioasd, it is obvious t&at the tax liability iarpostd by said statutd attaehea only by reason of a pardon, firm 

### or oorporation'a 

### havingengaged in the business of a *loaa broker"; the tax liability does not attaah by reason of the doiz~gof acy act, **bsfcre** engtgfng In said said business.

The -pasting of the **bond*** mquirnd **by** the above mntioned frtiolt? 6166a, is aa aat gsesoribdd by law to bs~ done **b,y** t‘neperson, firle or aorporation ,in qzmiltion bafora the taxabls ooou~ation (the business of.a loan brokeengaged in. Ths very. teps of Artiole 6163a provide, as 

### before amtionsd, *That such loan brokers

. . . S!lall, b8fOr4 b4ghlCkQ3 business 21.CM.3.Sts.te, exeoute and deliver a 30~ suffioieat boa3

. . .= (mphasis ours)

"I-Q ~c?,?~% %Ic?A*kt -p&~L~~~*ti=",B%mls% -i-w&L~dJw -~xticlt~ 6165a eowtitoted evidence su+Yicieat 'SOreuder the one post&g -&a bond~subjsct to the talt liability tiposed 

### by Jubdivlaion 14 of Jztiale 7047, would be terntamount to holding that the pcstin~ of stashbond areated s prasum$iou thai; the preen, firm or corpcration posting the bosd had eosa@d in the taxable omu:aCiclt.

'78cannot so hole as amatter of law.

### 63

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### Eon.C.H.Carness,pageS

There ia no aonstltutional provi3lon, no atstutory twacmnent, andno general maxLrri of Texas Jurisprudenoe whl.chniakeathe pssttng of ths bond In question,, a preswrption of law, or prim raoie evidenae, that ths one postfng the bond thereafter sngsged in the taxable ocau:etion of a 

### 'loanbroker.

Apreel;aptloa of la* ash oaly arise whtmtho lar 

### petemptorilyrequires sn inferenae or posstion to be established -jvhaneverfaota apgear~whioh the law aasmes ESthe basis of suab an infarsnae. (Sea Mftahsll T. --ltanton, 139 s. w. 1033) From t5s foregoing stated prinoipla~s of law it 13 therefore obvious that iram the fsat that a person, 

### A.raor c@rporaSioaha3 wetad thenbond* refsrrad to lo eald Artiole BlbSa, there oan miss no ?raeacnption of law that the tat liability oreated by Subdtviaion 14,of Article 7047 

### hasbeen ixourred by the one Wpostiag’ the bond.*

L!oreover , It has bsoo held 

### by the sp:e::at.s oourts 31 Texas that a resort 

### toapresumption In order 

### tom 5 establish a &VW faot is not psraltted where direct proof ’ of the f4ef &aquestion ati be obtained. (See Skor Y. COffia, 137 s. w. 4501 writ or error rcfw3ed)

We apprehend that on the,gosstioa of whather or not a given w.r302, firm .oq:aarporat*on- has eRga& in t>s busines3 of a loan broker, mayra+dily 

### be .resolved by diraat evidsnae. Seatioa 5of Artiale 6165a in part providaa 823 follows : *.

. . t&at caoh and every loan broker &all keep a Gffallbound book in wNeh be shall regiatar all of his traasaatlonz, tith other persons aa such loan broker iit tb.e time the 3a3e ooa.ur, whloh shall bs at al.1.t&o8 kept open for inJpuation, and auohbroker shall give to the borrowaf, or to all persons doinq ‘lusfm~s ‘Rit~h such brokar, a ticket sbo-wine a true ahd ttorreot. statemnt of t:m amount of cash reosived by suoh borrower or person to suoh broker giving aorrect ?ates of eaoh ad every payment or areaIt thereon, and raid tickets &all 0orroeponS. corygctly wit?>all of ti-,eentries on said register.

. . .”I 1 i By face of legal prholplas, there dssa exist

a presimption that the foregoing raentloned provision of ;;eotiti@ 5of Article 6165a has been ooeplied with by all those eng.agad in the oooupation of a lam broker. 4Tbere is a prasuaptio~a that all sea obey the 1~s.~ (Sea m%iitbv. Lancaster, 248 3. 3, 474) And, subjeot to beinq orercone **by etidsnae**  

### to the oontrarf, It ir always prsswed~ that the law has **botu** oonplisd with, and that all bnsiae3s la oarried on in a lawful manner. (Kent v. National S’uppZ~Cozqmop, 58 3. 7. (2d) 611; Pfaot. Xational ;jpBkv. ‘ilrst Stats Zank, 291 3. if. 206t ihl*irSV'i Xr;4lill, 119 2. k. 31-5)

You are tharsfcre advised thsb it .ls OCFoplnian tbxst tbe postinlilgiof a bond *under.irtiola 616% oi 7. 3. C. 2. oi’ l’kxes by a praon, fir% or corporation does not oonatituta erideaoe saffioient to render suoh gsrson, firm or aorpration subjaot to a tax liability under Astiole 7041, .3ubd4vfsion 14

. ot aaid Statate.

if ,thittar liability of a loan braker arises trofi>the

i oan3uot by anyperson, 

### firn or oorporation of the boaine.3s of.a

loa?! tm0ka.r, tha faots estab1iobi.a~ suoh tax liability .nlu~L; be aaccrt%ined fr2rmevidenca ar,dnot ?-rotaany pcmxaption arising fron stie posting of the bond referred to in said ~?Arttiole616%. very truly yoEIPs