1 

, OFFIZZ OF THE ATTORNEY GENEeAL 03 TECXAS 

AUSTlN 

T:i-?C such loan brokers . . . shell, 

before begincinc bw:neaa in this State, exaoute and 

aerivr a good and euffioieut bond in 32~ Sma of One 

Thousand 3~llars to suoh County Judge in the County in 

riL1ct.i said loan broker ia located and.dcins bwlness, 

. . . 
. . 62 

. 

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

-330t10n 5. . . , that eeah and every loan broker 

ahaX 4ecp a wall bauad book In which he shsll register 

all-of !113 transeotioo~ with other peracoa as saoh loan 

broker at the tia:e the s&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. 

From an 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 having engaged in the business of a *loaa broker"; 

the tax liability does not attaah by reason of the doiz~g of 

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‘ne person, 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~dJ w 

-~xticlt~ 6165a eowtitoted evidence su+Yicieat 'SO reuder 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 stash bond areated s prasum$iou thai; the 

preen, firm or corpcration posting the bosd had eosa@d in 

the taxable omu:aCiclt. 

'78 cannot so hole as a matter of law. 
63 

. . ., 

Eon. C.H. Carness, page S 

There ia no aonstltutional provi3lon, no atstutory twacmnent , and no general maxLrri of Texas Jurisprudenoe 

whl.ch niakea the 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 

'loan broker. 

A preel;aptloa of la* ash oaly arise whtm tho lar 

petemptorily requires sn inferenae or posstion to be established -jvhanever faota apgear~ whioh the law aasmes ES the 

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.ra or c@rporaSioa ha3 wetad then bond* refsrrad to lo 

eald Artiole BlbSa, there oan miss no ?raeacnption of law 

that the tat liability oreated by Subdtviaion 14, of Article 

7047 has been 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 to a presumption In order tom 5 

establish a &VW faot is not psraltted where direct proof’ 

of the f4ef &a question 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, may ra+dily be .resolved by diraat 

evidsnae. Seatioa 5 of Artiale 6165a in part providaa 823 

follows : 

*. . . t&at caoh and every loan broker &all keep 

a Gffall bound 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 auoh broker 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-,e entries on said 

register. . . .” 
I 

1 i 

By face of legal prholplas, there dssa exist 

a presimption that the foregoing raentloned provision of 

;;eotiti@ 5 of 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%iitb v. 

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 ;jpBk v. ‘ilrst Stats Zank, 

291 3. if. 206t ihl*irS V'i Xr;4lill, 119 2. k. 31-5) 

You are tharsfcre advised thsb it .ls OCF oplnian 

tbxst tbe postinlilgi of 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 

sub jaot to a tax liability under Astiole 7041, .3ubd4vfsion 14 . 

ot aaid Statate. 

if ,thit tar liability of a loan braker arises trofi> the 

i 

oan3uot by any person, firn or oorporation of the boaine.3s of .a 

loa?! tm0ka.r , tha faots estab1iobi.a~ suoh tax liability .nlu~L; be 

aaccrt%ined fr2rm evidenca ar,d not ?-rota any pcmxaption arising 

fron stie posting of the bon d referred to in said ~?Arttiole 616%. 

very truly yoEIPs