-. 

190. 8061 

Oormtxulng Sr 8. HO&~, bolne *a mmnbnmt by 

th@ 46th Leglslaturo to Art. PM79, 8. 0. S., 

a nd h o lding l 8 iollowr~ 

1. 

S. 

s. 

4. 

s. 

6. 

7. 

0. 

That ma16 Aot 1s oonstltntlonal. 

Fhat liens taken bf Statr bankr are not 

l xmipr rt 0it8 m pror ido ~. 

Tia t he lemption iontafnd in the Ast 

l o va lid. 

That 8 llw upon an ippluwnt Sr fxdt aempt 

gwgla +ltir it beoomea deTote& to ram- 

. 

?hat the County Ol9rk 1s not l ntltleU to E$ 

on mniount or tax paa mnder proteat anti1 

md UL&SIJ lf be iotrpd that the tax ~18s 

ri+truuy ooil0oted. 

Conolu&on~ or the8 Stata Troannrer on 9uentlona oonoernlng the Aot uo not nooeasarlly 

binding on the County Flork but oooupy a 

p e2-8mde l ituee. 

hpenrer or wlidnlrtarlng 8ald Aot oan bo 

paid by the Troawrar only'-on uarrant8 or 

the Oomptrollor. 

In oountler rlhrro thr 0ount.y Olerka am on 

a salary baalr the 5$ oommi#don allowed 

County Clcrkm u&lor tha Aot aaoh oommlrrion munt be plaood lntha salary iuncl. 

, 

OTTICB Of l%R ATlDRRYX OERRRAL 

Jane 10, 1939 

. 

Bonorablr aharley Lookharf 

State Treawrer 

Aue.tin,Texae 

DearSir: Attention I ET. Ii. YIosd# Stavean 

Oplnion~Ro. 0.958 

Ret Intarprbtation of 8. B. no. 

S4, being fm amea4mnt by 

the prwent loglmlatme to 

Art. 90470, R..C.S., en4 rul- 

$ upon it8 oondituttional- 

. 

UC hate raoei~ea our letter 0r xay 4, 1939, whw9- 

(n mu reauest our oplnlon I II rraponw to the ronwine 
Eon. Ohuloy Lookhnrt, June 17, 1999, pge I: 

"1. Im the Aot of the Torty-rlsth 

L@rlaturo Regular Swmlon, orlglnatlnS 

As Somte Bjll Ho. S4, oontruy totho 

Oonmtltutlonr or the step or wsa# or 

the united stat.87 

"4. UMu the unended lw are Stat.0 

b-km l s*mp t rmm the pmymwit or thi8 taxt 

Im that portlon'of l uMiddon 

(a) o?hr~ amending statup .~ao&olbgow 

ron<utlonalt eu0t.a 

prorlsionm or thl rotlon%ply is to ob?l- 

@ation or lmtmnta 8oqureQ by llon.mn 

oropr l nl hrmor ~rloultural produob,or 

to uTMbO& Or rUUI bplMWti. * 

-4. fr an inaobtaanetm im maourea 

prlurlly by real ortato or rlattok other' 

thM llTet8toek, iaX¶n or Qrioultural empa 

or produotr or tam lmplawntn, buttho 

lMtrumeut fno1ud.r any on0 or thuo lwt 

ratlone ohattolr, mhonld the lertrumeat 

br exempt tznm tantloat 

"8. Should rum lmp1ementr bo ronmlaor& am ruoh bofora they an wrd rot ttet 

purpwe? In l xplanatlon, whm traotorm, oomblnrr, an4 other l lmllar ruohlner urn aol4 by 

the manufaoturu to a dealor umler ondltlonal ralos oontraot, should ruoh rraohlnery bo 

oonaldered 'fern mohiner*, thereby rsempt1% the inatrumant from taxstlont 

"6. when a pa 

UP 

nt of the tax 10 made 

undepro r tr 8tl h, o d the Co unty Ulerk wlling the 8tdmpr that l TidUIOO l uoh paynUt bo 

allorb the S% oommiulont 

.*I. The mot l ta to atTho,Statr , Trrarurmr 

shall a8alnt the Oounty 010&s of th.Stata la 

drtelmlnln4 what instruments are rubjeotto the 

tax proride in thim Aot.* Under thin portion 

pi th6 statute, are the oonolualonr nf thrTrearurar on 4wmral or rpeoiflo quastionn, 

l lther or both, bind- on the Oounty Clarka 

lntha l nforouPsnt of tha payment of thla tut 

-8. Ttm mne1n404 rtatuto rtatoa Vhr 

stat0 Treasurer nhall rrcm tlma to time doduet enough money from Uir p0eeaa raodrod 

from the aale or Jwpn to par for the prlntlng Of mid atampa an4 the mallillS or aal6 

stampa to the Co& Clerka, M&d money to be 

drduotod by the Stat. Treasurer before allooathg”,:,fun&s rooe.lred from the ma10 of maid 

P 

Artlole 4371, R.O.S., rtatw '100 money 

mhal be paid out 0r the Treasury exoept on 

the rarrantr of the Oomptroller.' Dose thlm 

portlon of the l tatuto oroatr a fund whereby 

th0 Treasurer *an doauot ~43 fun48 rm oxpour ltema, and l lw allow the Comptmller 

to wrlto warrante ior the purpose Of paring 

any expansr item arising flpm the printlnS 

Of the ham s #iud mailing the l tanIp# to the 

County .Qler & t 
. 

9 

Xon. Oharlay Lookhart, June 17, lOSO, Pago 5 

-9. shall the l5$ oomioalon allon tha 

OOUOty C16rb ,-.TUt t0 ti0 OORllty 0010X-, f,lOL, 

in l otmtlaa whore aaoh otiloor la on a aalary 

beds, or should the County Clerk bo allow4 

~t;~~~n thlo oomladon a s l 4dltlonal oomponSection 9a or aal Aot -am a8 r0ii0n: 

Vxoopt aa heroin otherwlcro provide4 

there la hereby lerle4 an4 aoaea8e4 8 tax 

or TM IlOd Eeata on aaoh Ona BtmdraA 

($100&i) tilicira or fnotlon thoreor, 

otortho flrat Two Run&d ($200.00) Dollara, on allnotaa an4 obll@lona aaoara4 

by ohattol mortage, doe4 of trust, moohanio*a llon oontr4ot, ronaor*a lla, oon4itimal aalaa oontnot an4 all lnatrumintm 

of a mimllar nature rhioh are flle4 or ro0Ord.d in tha orrio or the CoMtY Clerk 

under the Ro letratldn Laws of this 8tato; 

~m~ltld thnf no tax ahall be 1~106 on lnitrumenta aoourlag an anmint of Tw Ruudrod 

($200.00) Dollars, or leea. Aftor the ofreotlte date of thla Aot l xoopt ao horelnafter provlda4, no auoh fnatmmontahall be 

file4 or raoordad by any Oounty Clerk in 

thi.9 State until them haa baaa mid to 

woh lnatrument atam ln l ooor dewith noo 

the protlslona of th r a l eotlon; prorUing 

further that should the instrument filed in 

the offloo OfTthe dotIdy Olork be l eourlty 

gf an obllgatlon that haa property pledged 

ar aoourlty ln a.Stato or States other than 

Texan, the t8r shall be ba6Od upon tha 

reaaonabla oa.sh'rrluc of all property pledged 

in Teda In the proportion that aald pmprty 

in Toxaa baara to Iho total raltu or the property l oourlng the obligation) l n4, provldiag 

further that, 6xoOpt aa t0 r6ndWdS or OxtOnalob of ***rued Interest, the prwldono of 

thla l ootion ahall not apply to lnrtrumemta 

e 

iron ln renewal 01’ l xtonrlona or lnutrmnta 

heretofore atamped umlar the pavrlalona or 

thla Aot or the ona amn4o+l hereby, an4 nhall 

not apply to lnetruxwnts given in the refudlng of axlatlng bond8 or obll@lona where the 

P 

reoodlng lnmtrument or l oourlty vta8 l ampaa 

n ~ooon5anoo with this Aot or the one uaondd 

hereby; pmvlUe4 farther that the tax larld 

in thla Aot shall apply to only one in6trumeot, 

the one of the groatest 4enominetfon, rhea 

~weral lnstrumentm are oontemporanooualy axoouted to wouro ono obllgatlon; and prorlbatl 

rurther that when MOO atampeb a8 pmviawl 

herein, an lnatrwnent ~FI 

f 

be reoordod in any 

number of oountlorr in th a state without a&n 

being a0 atamped. This rootlon shall not appl to inetmmanta, noteo, or other obligationa 

ta E en by or on behalf of tha Vnlta4 states, or 

of tha state of Taxrio or any corporate agenoy 

or lnstrume.ntallty 0rwo Unltod States, or nf 

the state or Texan in oarqlng out a govarnmental ourpose as l xpres~14 in eny Act of COn- 
3 

. . 

Eon. Charlay Lookhart, ,yune 19, 1999, pgo 4 

f” 

SI afthe Vnltad Statam or of tie I44lolaurn or the atato or Toxar, nor ohall tha prorlmlo~,of thin emo til o n 

or lxmtrumonta l eourob by 

hrm or l grloultarsl pro4uot8, or to 

atook or farm lmplWnt8, or an l batmot or 

' jmtl~ont. 

.I$ thaa8onnta~onra4 b 

i 

M lm trment 

18 not l xpraasa4 tbamln, or r any put 0r 

the l ourlty doooribod in an auoh inatrumat l ppars to be located, d thout the State 

or Toxaa, the Ooanty Olork ahall xmquiro 

pmof by wrltton afflCarlt8 of auoh faota a# 

‘may bo nooorrary to datomlno the amount of 

the tax duo.*. ? 

i 

tlon. 

we ahall rlmt l aanra onraolroo to yoaithlra peaArtlola I?., Eootlon 1, of the Conatltutlon of Tona TOO 

uirao that *taxation ahall be @quo1 an4 Pniform. All groperti 

Ln thin 6tata rhothor owned by aatcrral~ 

ona other than mnnlolpal~aball be tare4 P 

oroona or wrporan pmpor@on to it.8 

value whloh #hall be aooortalnod aa ray be provldad by law.* 

Art1010 8, Seotlon 8 of the donatltutloh of Texan proTl4.6 

that *all oooupatlon taxoa ahall be equal an4 nnlforrm upon 

the acme alasa of.aubjoote althln tba limlta of,thi authority 

loTylf& the tax." After pmrldlly fbr ciortaln ~kmmptiona, 

maid 8ootlon 8 0r Artlol* 8 aonolu4sa M r0ii0af ; aAn4 all 

law l xamptlng property from taxation othsrthntho propoty 

abore mantloned shall bo null anb tota.* 

Artlolo 1, Sootion S of the Btato Oon&l&lon made 

ma rollowar 

*All tr ee nm when they r0m l room 

compact, hero apuai rights, and no mn, or 

met of mon, la l ntitloa to l xolel~o aaparate pub110 e.molumenta. or prlrllo&ea, but 

in oonoldorrtlon of pub110 aarvlooaP 

It la pmri4ti in l al4~Aot that it ahall not l ppl 

to mobllaatlona orlaatnm8nta asoured by liona oa orocm l ni 

farm or iigrionltnmi produotm or to liT#btOOk or farm &lomenta .* The question thua proaontod la whether the amptton of lion8 appdn ompa and rami or l grloultuml produota an6 

llraetook an4 fsti lmplomenta is violGive of any or all of 

the above oonotltutlonal pm,rloi~a. 

The aomptivn la otloot oonstltutaa a olaaalfloatlon 

r0r tajratlon purpoaea. Aa affaotlng the power oftho loglalmtmo to make auoh olaaalfloatlon we baooma oonoormd. with the 

question ia to whether thla tax la one upon prOpWty or 18 a 

pri~llago or exolao tax. In aome rospoota lt must be ydmltted that tt l maoko of a property tax, partloularly at the bo- 

&IS.~AL~, adit palau that "Theo la hamby lavlsd and 

a8sesaeU a tar Or tbn OM$O on each On6 Bandrod D01lnra or 

fraotlon thereof, over the rlrat Two Runarea Dollara, on 

all notes and obllgationm aeourad by . . .* Howwor, it oontalna tither attrlbutoa of a prlrllege or oxoloo tax. In 4 

annlay on l%xatlon, 4th Ed. 8379, it la l ald that watunp 

,thX+B UO a rOL¶E Or OXOf tar. t!hey are gO0OrOlly &VOWd 

by $ho r&ercll Govammcnt although thoy may be impoaoil by a 

atato.W mm the Supreme COUP% of the Deitetl statal in 

U'homas v. Vnlted Staten, 192 0. 9. 36S, 4R L. Ed. 481 S4 

a.,,ct.. 506, aald that %tamp taxes ordinarily am l xo~ao taxe8.W 

. . 
Hon. Charloy Lookhart, Juue 17, 1939, Pago 5 

In this A& the tsx is wlleotod only throuShtha 

as10 or atampa. Thsro is nc oooaalon for the 

auoh stsmpa nnloas s gemon dos~ms to l Tsl1 hi 

umhsss or 

IlFalf of 

the MO of the publla rooorda. Than ths stamp is plaoed opon 

the mortgsgo a m l vldonco of the rleht to raoord, athsr thapl 

upon tha obljgstlon awurod. 

fanning.tho 

Furthermore, when l prt ofi the 

rovldu 

l oourlty is looatad without the state, 

for an l pportlonmsnt ofths tax in propordonolnag an intent on the prt of the lo&lslsturo to 

make ths tsx pmbrtlonatm to the ralus rwelvad fmntho nab 

of ths rooords of thin State. It this mro a tax apon!-tho 

note soonrod, auoh sn spportlonmont rould be hsrd to explain, 

The Aot l pooffloally pmrldoa that one l tsmplng shsll be ourflolsnt to antltlo an instrument to Es rooordod in any aumhor 

-of oountlsa in the Etato, a pmvlslon whloh waald be entirely 

usslosa lrtha tax wore upon the note l oourod, In mapport of 

the poaltlon thst it is a. rlrllem t&x, wo alto ~laaanaorr 

&. 

. 

T. cooaalo, 859 8. w:59, ~urthermoro m beliOT0 that 

this wnatmotlon should b8~ given the Act h 8id of it8 eonl tltutlonsllty~ .J 

question, the Laglslatoro hss ths power to 

in abtbzminin~ wh0t l h3n be and what. 

l hsll not be tarsd. About th0 Only limltstfon on thl8 pomr 

la that ths maPI ahsll not be l xam$aed oaprloloualy sn6 srbltnrlly. As maid 1n~Cwloy on Bxatlon, ~01. 1 4th be., 

01, psrtloulsr olasslflostlon la proper where bsaod on a ruson and not purely l rbltrsr 

u.r 

There must be a reason for the 

l la88lrio8tion a s dinting 

p r iO0 Or TindiOtiTMUS. 

oh9d rr0m mu0 aoolaenta wh im, 

Clear and hoatllo dlaorla&stlons 

o a - 

aanuot be rado tinder the &be of olasslfloatlon. A dlsozlmlnstlopls not srbltrsry of oouroo whore baseU on sound rmsone of"publi0 polioy. On the other hsnd, while thsrs must 

be a ruaon for the als8aifl~tlon, the raaaon noed not be 

a good one and it ls&mnstsrlsl that the atatuto la unjust. 

a0 tort la not wi8a0m but 6Oba ralth ln tha olaaslrlostlon.~ 

pp. 914-914. WIO LoglaXataro ham a bmaU dlaorotlon ln the 

mttor 0r alasslfloatlon.w p. 916. ~C1saslflostlon for tsxl tlon is not rOTlO~bls by the oourts'hnloas palpably srbltrsry.~ It la no l bnoern of the oodrt whether the olasdfioatlon 1s tha wlsost or the boat that oould be =a.. The ol~solfloatlon need not be reasonable and proper l ooordlng to the 

judgment of xwlawln@ judges.but the wurt must.bo able to 

au that the lo 

proper dthout i? olng rlolanos to oommon l uIaeha p. 916. 

slatorr 00uia regard it so rsssonsble ma 

~Diffaronco in the urn0 of pmpertlu ss wallas lnhersnt airtarsnooa in the kind of pmportlos may be the .baola of ol~sSlrloat$onP p. 919. 61 0. J. 126; 12 0. J. 1153; Cooloy on Tsxatlon, 4th ea., vol. 1, pp. 912-914, 915, 916: City of Houston T. Bsker,.17S S. K. S2Ot Woathorly Ind. Sahool Dlst. T. 

a 41 S. W. (2) 445; Texan Co. T. Stophum, 105 S. W. 

%v4b Tax. JUr. 8S-64. 

In tha oaso of Louls~lllo Oas a Slsotrlo 00. T. Colaman; 277 'V. 8. S2, 4S 8. Ct. 42s. the KentuOkysra'tamp atatuto 

wss andsr attack because of olsimod dlsorimlnatlon in sllowlng oartaln l xsmptlona, alar (1) it aid not a 

manta maturing in lass than fire yearn, snd.(2 f 

ply to lnatruSkOrt,$agOS to 

bullding and loan asaoolatlons ware l xsm>tad. Ths Suprsmo 

court followed the Kentnoky Court or Appeals in Xiddondorf 

T. Coodalo, 259 8. W. 69, snd ho14 that thd 6xemptiOn Or 

building and loan aesoolstlon mortSag*s was s TSiid one. However, in a ffT0 to four decision it hold that the statutewas 

maonstitutlonal on the fixat gmrmd urged, that da, that the 

Tying of the tax upon.tho reoordlng or instruments mturlne 

moors than riT0 yearn, whlls 6xWiipting those Insturing in 
Eon. Charlep Lookhart, Xune 17, 1939, page 6 

1068 than flro yean, aa an arbitrary blntlmflon. Ur. Juarb 

tloe guthorlud wrote the majority oplnlon. Juotlou Ifolmm, 

Bran6olr, 8anfOivl an6 Non. dl~*ento6. 

mom tllo dlmaentlng opinion of flutloo E0lJsel, wo 

Quot.: 

. . 

There lr a plain dlmtlnotlon b&wean 

large loam seourod by no#otlablo bodlm 

and mortgagu~that am11 

md mall orm to noody i 

l 8oape tautlon, 

orrowerx for whloh 

they giro tholr perronalnote for a abort 

tonn and a myt 

lythlnk ltwo 

agr of tholr home. 

Ilf 

I ham% 

6 br doal that the large 

tranaaotlonm of tho monof mrket raasonabl~ 

mar bo subjootod to a tax from rhlah mall 

onem for private no ed a r e l xemptd. The 

L4glrlature of fontuoky Wtor earUul eonAloration har dooldod that the 6lxtlnotlon 

ix oloarly marked when the loan la for 10 

low a term ~LI f lro mars. Uhatoter doubt 

I may i~q,,f~Oortem~ 

==a* , 

From the dluonting oplnlonrrltten by~uatioo nranaoh, wo Qme.1 

The statute dlaorlminater botwoon 

long and short form loans aa l b jeo tlof ) 

taxation. A loan rturlng ln 60 pontha 

or mDr e would bo l ubjoot to the tax, nllerel a one maturing ln 59 months or lou, but 

l lmllxr in all nspeota woulg 

The alxtlnotlon botwem long-tonn 

and xl&t-tennloanx m with dlffore~~ou 

In jlold ior xoourltlor otherwise iaontloal in oharaoter -- lw on0 rantlllar to 

szey lnristmcmt bankora ana tholr 

adopt& that olamalfloat on for pur 

Did the KontuofI LaglWn!o& 

of the mortgage rOoOrdlng MI, 0x0~ tha 

bound8 of that *da0 dlroretlon in l elootlng the l b l otx of taxation* whlohthla 

oonrt unot i ens, as a00lana ~JI Lake Superlor Hlnar T. Lord, t71u. s. 877 

8. ct. 627 (70 L. X6. 1095). a0 io 

68e, 46 

T 

aa tho 

hato *refra$nnrr from olear and host lo dinoriminatlon against partlolllar permom or 

olaaxra*? 

~DlaxrifloatloM baroh xolel ;nbpet- 

~1 dlfiorqnoea no gnatrr thnn da - .‘.: 

tween l loan maturing ln 59 iwmthm orloxx 

and on0 maturin in 60 month or more, hare 

& -7 fidam of leglalaIn Cltirens' Telephone Co. v. RIllrr, 

8139 & 8, see, 529. 55 8. at. 833, 87 L. rd. 

ltO6, it war x.x16 that ln taxation there ix 

l broaarr power of olaaelfloatlon t* in, 

xome other l xorolao or legixlatfona. 

~8eoamo tho long-tena loana ara oommanly represented by negotlablm WQPon . 

bonds aa are ae0ruea by a dead or trust, 

reglrtratlon does not ai6010se to the as- 

~0aj0rs WOO the holder6 or the neourltle~ 
Honorable iharlay Lookhart, J-8 17, 19S9, Ma 7 

tw frequently l aoape tamtlon 

Laylngthomortge+gr raoor6.l~ 

sax oxuy upon tho long-team loam tads in 

some maaauro to nauoo the ai8dTMtagO an- 

&or whloh tha ahort-tom borrowor labora. 

*At what point the llao ahod. be 

gram botwaon short-tent and long-tam 

loans lo, oi l ourao, a mattar or rhioh 

oven ma l onrenont with all the foot8 

~8)' raaaombl~ difior. l&or0 ma muoh 

6ltiaronoo or oplnlon aonoarnlng thlr 

in the Kantuob Laglalaturo. The bill, 

as rooomaendad by ma tax oomalaalonl 

and aa lntmduora in the xouao, examptod 

from the tax han In ueatlon only amoh 

mortgagaa a s l o o ur ea 

lagdthinthrao ~aara ~3 it lmpoa0a a 

yeb t*.aa mtur - 

tax oi t6 oenta for $1 0. In tho Baa80 

th o b ill wqa a mo nb l 80 no to l x a mp t 

loans vturlng in leaa thnn tlro yaara. 

III the i38nato, tho Hoaao bill was amnde6 

00 aa to mau08 tho puioa to three you*. 

mh~.raruaaa to oonour in the Samto The suuk rooo do a 

apon the blllma paaae6 grant L - 

l qh;h:feomptlon oflodna mturlng dthln fiT8 ,aara, 

but With tho Nt8 MaUOed t0 go OQtSe Th%Y 

wo h~owthat lnraklq this partloular 

l laaalfioitlon'thore ma in fiat Ut'oxorOia8 Or i8giaiatiT8 )lld 

r 

nt an6 dlaoratlon. 

mraly Vi8 partloular 0 aalrloatlon ma not 

l uoh IS to produde (in law) *the 8aauabptlon 

that (it.) Woo ma0 in tho a8r0180 Of la&alotiT jud@ant and dlaoratlon.* Sea Stobblna T. Rile,, e68 U. 8. 157, 14s, 46 8. Ct. 

464, 4Z6 (69 L. Lb. 864, 44 A.L.R. 1454). 

mother tho rxerolao raa l daa onola not 

our oonoern. 

Vhat it war pondaalbl~ for KentaoQ, 

ln lar,lnglta amrtgago rooordlng tax, to 

wk. l ooount of the pmbablllt,that’oart8l.n ty po or mortgage wo uld l a o a po further 

tautlon, la not opan to boabt, %ktaon v. 

Stat8 Comptroller. SS4 U. 8. Wig, 1235, U 

8. ct. 45, 65 L. M. 170. There la mbunLaglalature no justithe bulk bf tholongtho gonanl property 

tmx, while aoat otthoao ror a l hort-toxm 

r0uia no t. That the ahtuto tax88 oertala 

ldn 

lar 4‘ 

term loams whioh, booauao of thalr aMty in other reapeota to thoao for a ahorttom, are likely to be anbjoota6 to tho atato 

pr0p0rty tax, w0lrla not rwau the atatata invalid oven aa applied to tha. Comparo Cltld 

sanm* Talophono Co. 1. P@.lor, fZ9 Il. 8. Se2, 

Tzlz, 53 8. ct. 853, 57 L. Ea. 1806. uboroTu 

thallno might bo drawn, tho ahtuto would 

l omatlmea opor a to at auoh ooo ma - 

io na l indanooa 

anjaatl 

0rlnjd Ií oe would not ranbar 

the alaaalfloatlon l rhltnry. + + l * 

In rlew of the ohange in tho panonnal and tan r 

or tha supram court, it la not atoll lmprobabla that 4" f. "h 

tha O~SS of Loularlll~ Can &+3ootrlo CO. T. Calm, anpro, c 
.: 

’ ‘. Hon. Oharlay Lookhart, June 17, 1939, pegs 8 

. ~. 

..: 

i. had not boon praaantad untllnow, fmatloa Brandela~ opinion 

would be that ot the majority and Jutloo Sutharland*a oplnion the dlsaontlng one. see alao, Burt 18. oooper, 110 9.r. 

" ' (Ed) S96, Stats vs. StanCold 011 Co.. 107 8. 1. (EU) 630, 

‘: 

s ., ..+‘Z, ‘.. Gerald vs. Smith. 5.6 8. k. led) S47. 

‘1 

* ? .To ho14 the l xamptlon In the proaant atatuto unaon- ” 

i l tltutloual muld be to l trlka dorm the whole atatuto in our 

..c 

For to onao th a l xamptlon rould be to awe11 tha 

3%02atn&ta to an oxtaut quits plainly BIT& intonaea 

an&~8 the rtatute to 4 meaning never lntanda0 b ,t&L:~la- 

. Tho exemption proviso oannot bo l overd d 

t$aa~l~lme greatly l ffaatlng the maanlng of tha statute 

. Us do not ballava the language o? Sootlon E 

would save tha statute if the oxam tlon be danled. SO C. J. 

647-S; Danlal T. Larsen, l& 9. W. 7 S) 886, Fem.; 6 R. C. L. 

. ueo( 5sxar ao. f. uudau, 895 8. w. 478, at p. 4se. 

Thea l tat8ta has bean passed by tha Laglalaturr and 

8lgna4 by t&a @overnor. We are not 

tar of .law that the LeglalEtura aof er 

l p a r atd o a ny a s a a mtarbitrarily l nd raprlol- . 

oualy in uklng the alaaal?loatlon that it Lad no ground 

saoevar for making the dlatlnotion, and tlat tha Aot la 

Rvary reaaouablo lntondmant should be inhleaa in 

*ato; of the oonatltutlonallty of ffm Aot. Perhaps, the Laglalatura raw a reason for oxam 

whw the 8eo ur ltY la l o 01080 

tlng mortgages Smm the tax 

L the aoaraa a? raw amtorlala 

for both rooa anh olothlng; or, that the meourlty tom&g 

the basis forth8 ammtlon la f raglle. ronderlnu the use of 

the moor-48 lass valuaabla; or, thaf thi aaourlty~la of l uoh 

a netur a that loans th o r eo n l ro maao for shorter parloads as 

a general rule than other loana, oaualng the 08s of tha 

reoqrda to be of leas talao. 

‘Wa hETo not marlooked l wh oases as Lo881 

IXughea, l?44 S. W. 856; Rx parta Falaon, g4S 8. W. S4 , 

3.” . 

Southern Paokxgt Corp. T. Stat0 Tax Oom., 164 80.45, Klaa., 

and are amem 0r ths aarlouanaaa of tb pueatlon praaantl d b 

1 

the above olaoal?loatlon. Bowever, the praaumptlom 

are n favor of the raaoonablaneaa of the olaaal?loatlm 

aud the oonstitutionallt 

I 

of tha Aot. We answer y0urthta 

puastlon in the l fflrmat va and tha ilrat in the naptha , 

WD know of no gorarnmantal porpoaa u l xp r aaa in id 

the Abe of the Laglalrtura of this Stats being oarrid out 

by stats banks. The feat that thoy am inoorporatd under 

the laws of Texas does .mt make them stat. l ganolea. We 

anawar your second puaatlon in then nabatlro. 

~xauptlona am to bo l trlotly aonatraad. Oar auawer to your fourth question la in the negatlor. There oould 

be no ground whatsoever tar a olaaal?loatlon nbloh mid require th8 

P 

ayment of a tax upon tha reoordatlon o? a mortgage upon’ 10,000,00 worth of automobllaa; 8na at the same 

time exempt a aompnlo~mortgaga upon 410,000.00 worth u? 

automobllaa and )l,OOO.OO worth of oultlratora and planters. 

rn offoot your fltth question aaka whether a mrtkge upon lmplamanta would be ontltlad to tha exsmptlon whan 

ouch implements hare never parsed into ths hands of’ona who 

la cuing or till ass the l amo ?or farming purpMe8. KxeJnptlone muat bo l trlotl oonatru&, and ona who olaima fh8 baua- 

?lt of an axemptlon L a taxing bill must brlug himself olaarly wlthln the axcmptlon. In our oplnlon, the l xaaptlon of 

Tams implatmut4 ma inta&ad to apply tolmplmnta wad for 
Ron. Charloy Lookhart, Juno 17, 1939, pge 9 

fencing parpo8u and as never intandd to apply to an inplmnant v&lob haul nwar eoma into the ha&la e? a 

would devote it to a farming purpose. r 

raon who 

Tha l xampt on 11 aanlfa0tly intended as an aid to a 0a??ering and vital lnduatrp. 

No l uoh aid would be l xto nded by favoring a llon on UI lmplamant rhloh may never bo sold, or, even if sold, novar put 

to an l grloultural us. I? devoted to muoh a use, a IOX%.- 

g0ga upon It rould bo axampt fromthe tax, whqther thaomer 

and m0rtgegor la 0 ?miM or a pro?asalonal or bualnaaa nu 

haring fm~bg interenta, The Ola* la tha t0x aoltot0r 

wdar this Aot. ‘Lbe bunlen would be upon a parson olalaing 

;y uamptlon to matlafy the Olark that ha la l ntltlad tharo- 

. 

‘Pha Aot protidaa that Oouaty Olerk0 shall be l ntitlo d 

to rataln aa foes of offloa ?or handllm aaoh atams 5$ of the 

mo unt o f mo ney reoalrad fr o m (ha sa le Z? auoh l ta ii~*,í proridad ruoh foe for any one oalandar lnonth ahall not l xoead one 

handre6 dollara, 88ld S$ to be ?etalned bytho’eoonty Olerk 

WhSn ruaittlly: to tha Stats Troaaurar. The mb ti tho atsmpa 

la only l step in the oollootlon of the thx. I? the money ti 

plaoad in mupanes, mnd lt should aubaeqaontl 

the tax ‘(As mt due, eml that the plaoing of t 

develop that 

ha atampa on the 

inatrmuant was mt naoaaaary, than the party paying the tax 

and pltiolng the stamps on$o dootwsant would bo antltbd to raoaver the ?ull awount baok. In sash au event there ham bean no 

sale of the stamps dthln oontamplatlon o? the l tatuto. T%o 

atata h0a no t l ??aotually raoelTe6 the money for tb0 stamps uutll it baa been tak0n ?mmWS l ua p a naa M OOlmt Qd d8lherSd 

to th8 State for stats purpoaaa. Our answer to your l 1rt.h 

quaatlon, thercfora la that the County Olark should not be 

allowad th? S$ oo~aalon ‘ior selling the atempa until the 

on18 has become ?lr.al~ that la, uutll it has boon da?.lnltaly 

dOt0rmlned that the sioney bo88 not belong ln tha l uap0naa aooount but will go into the gaarral traaaury. 

Tba Aot prorldaa that l $ha Stats Trmaurar shall noalmt the Qounty Clark8 of the Stats in datenulnlng whatlnatrcnnqnta are aubjaot to the tax as morid06 in thi8 A0t.m 

Our a nswer tc yo ur laTenth p a BStiOn f a that the oonoluaiona 

of the traasurer on ouch would mt be 00nOlMlv8 but would 

oooupy only a persaoaalra attitude. Our answer to that puaatlon la therefore In the nagatlro. 

Acl.ddrsaalng ouraaltaa 60 year l lgbth puestlm, wa 

would point out that Art1010 4371, R. 0. S., provldaa tlmt 

*no money shall be paid out of tha traaaury l xaapt on tha 

wairhnta of the Oomptrollar.* It la our opinion that E. 73. 

lo. g4 and the above Artlola 4371 would be oonatruad together 

so as to lva l ??aot tc both of them. That part of 8. B. Ko. 

24 prOTie L g that the State traaaurar “shall tnm tlma to 

tiq aehot enough money from the prooaada raoelrad from tho 

sala of stamps to pay for the prlntlng of maid Stmupa and the 

malllng of said stamps to the Oounty Olarku, aat6 money to be 

doduotad by the Stats Treasurer before a1locatlng the funds 

reO8iTOd from the solo of said stamps*, moans that tha prlntlng and nalllng of aald stamps shall be flrurnoad upon warranta 

drawn by the Oomptrollar @nd tha amount tharao? &all be daduotad from the prooaeda raorlrad from the aala of stamps 

and after suoh daduotlon the balanoa shall be allwated to 

its ultlmato aouroaa. 

With refarenoe to your’nlnth uaatlon, we beg to 

adrlaa that the l5$ oommiaalon allowed % e Countj Olark 
Eon. Cknrlay Lookbart, June 17, 1939, Pago 10 

w0ula nooo~aarlly 

r 

into the salary fun4 lathoaa aouutlea 

whore the County 0 erk la paid on a salary baaia. Artlole 

5913e. Saoflolu 1 and 5, R. 0. 8. 

TOUPS TU, tIU1, 

Thla oplnlon hue boon aonaldaed In oonfuenoa, 

l p p wTd ma hereby ordord roooraed. 

/a/ UERALDC.YAHlP 

ATTiXU@T@RRDUL OF-8