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Honorable Robert S. Calvert OpinionNo. 

### M-469 Comptroller of Public Accounts State. Capitol Building Re: Whether a commercial Austin, Texas feeding lot is obligated to furnish the County Tax Assessor-Collectorwith a list containing the names of the owners and the number of cattle each ownerhas placed in the lot as of January 1st of Dear Mr. Calve&: each year. Your recent opinion request reads as follows:
"Inyour recent OpinionNo. 

### M-445,dated August 11, 

### 1969,in answer to a question from the CountyAttorney of Castro County, Texas, you concluded that a custom cattle feeding lot is not a 'placeof storage'as suchphrase is intended inArticle 7243, Vernon's Civil Statutes; and that thereforeDimmitt Feed Yards, Inc., is not obligated to furnish the County Tax Assessor of Castro County a list of the names of those owning cattle locatedwithin said lot on January 1 of each year and the number of such cattle., upon demandby suchAssessor.
"As stated in said Opinion

### M-445,the facts giving rise to the opinion request are as follows:

"In January of 

### 1969the Honorable Kent Birdwell, Tax Assessor-Collectorof Castro County,made demand on Dimmitt ,FeedYards, Inc., a custom cattle feeding .lotsituated in Castro County, for a list containing the names of the owners and the number of cattle each owner had located in the Dimmitt Feed Yards, Inc., lot in Castro County as of January 1, 

### 1969, Dimmitt Feed Yards, Inc., after some discussion,agreed to furnish the names of the owners having



### -2339-Hon. Robert S. Calvert,page 2, (M-469)

cattleplaced with them on that date but would not furnishMr. Birdwellwith a list containing the number of cattle placed there with them by each owner on January 1, 1969.
"Wenow requestyour opinion on the following querction: "Under the facts above recited, and assuming that Dimmitt Feed Yards, Inc., is a commercial feed lot having as its primary function the 'finishing out* of cattle formarket, is Dimmitt Feed Yards, Inc., obligated to furnish a list to the Tax Assessor-Collector of Castro County containing the name of the owners and the number of cattle each owner has placed in such commercial feeding lot as of January 1st of each year upon demand by the Tax Assessor-Collector,under eitherArticle 7148 or Article 7152(2), Vernon's Civil Statutes?" 7148,We are of the opinion that the provisions of Article Vernon's Civil Statutes,do not obligate the feed-lot to furnish the list in question to the Tax Assessor-Collector. Article 7148 reads as follows: "Anyperson, co-partnership,association, or corporation,doing business in this State and carrying and possessing any stock of goods of whatsoevernature, shall upon demand by the tax assessor of the county in which such stock of goods is located, furnish said tax assessorwith a verified copy of the last inventory of **said** stock of goods, togetherwith the inventory value thereof. "Theaffidavit to the inventory shall state that said inventory includes every article in the stock carriedby such personj co-partnershi association,or corporationand that no part of such stock is owned, operated or controlledby any person, co-partnership,association;or corporation other than the person furnishing such inventory.

- 2340 -. .

Hon. Robert S. Calvert,page 3, (M-469)

"Anypersons, co-partnerships,associations or corporationswho have space leased in which merchandise or any character of business is or was operated on January 1st somaking such inventory, shall further state, if such is the case, what persons, associations,co-partnershipsor corporations own or control any part of the stock of goods offered for sale and their residence in conjunctimk of goods owned by the person, co-partnership,association, or corporation rendering such inventoryand not contained in such inventory. "Anyperson or agent or representativeof such co-partnership,association, or corporation who shall fail to furnish such inventoryand informationas set forth above upon demand by the tax assessor of the county in which suchproperty is located, shallbe subject to all the penalties now existing against any person formaking a false rendition of property for the purpose of taxation. Acts 3rd C.S. 1923 p. 1'72."(Rmphasisadded.) Without attempting to dispose of all of the questions thatmight arise in applying thisArticle to the facts in your request, suffice it to say that it relates only to a stock of goods offered for sale, As we understand the fact submitted, the cattle in question do not fall in this category.
In construing the similarphrase, 'stock of merchandise," as used in an Illinois statute, the Supreme Court of Illinois said: "Thewords 'stockofmerchandise' in the statute are used in the common and ordinary acceptation of those terms,meaning the goods which a merchant holds for sale, snd are equivalent to 'stockI t d Ias ordinarlyunderstood amon merch$ts? eCharles J. Off & Co. v. Morehead..85 N-E. 264, 235 111. 40; 40 Words and Phrases 309* (Emphasisadded.) There is nothing to indicate that the cattle are offered for sale by the feed-lot, or for thatmatter enyonej. and certainly there isnothins to indicate that tht cattle are a part of the inventory of the stock carriedby the feed-lot.

-2341-Hon. Robert S. Calve&, page 4 

### (M-469)

Cmthe other hand, we are of the opinion that Article 7152(2), Vernon's Civil Statutes, especially in conjunction with Article 

### 7160,does require the feed-lot owner to furnish a list to the Tax Assessor-Collectorcontaining the names of the owners and the number of cattle each owner has placed in the lot as of January 1st of each year, Article 7152(2) is as follows! "Allproperty shallbe listed or rendered in themanner following: "(1) By the owner. Every,~;;;on,,o;,f;ll age and soundmind, being a res State, shall list all of his real estate,moneys, credits,bonds or stock of joint stock or other companies (when the property of such company is not assessed in this State),moneys loaned or invested, annuities, franchises,royalties, and all other property. "(2) As agent. He shall also list all lands or other real estate,moneys and other personal @33&s invested loaned or otherwise controlled

agent 0; attorneyr or on account of q other person, company,or corporation,. whatsoever, and all moneys deposited subject to his order, check, or drafts and credits due from or owingby any person, body corporate 

### orpolitic," added.) (Emphasis

It follows that as to all cattle controlledby the owner of the feed-lot on account of another, the lists in question shouldbe furnishedunder paragraph (2) of Article 7152 and all cattle owned by him shouldbe rendered under paragraph (1) thereof. From the facts submitted it is clear that all cattlenot owned by the feed-lot owner are controlledby him on account of anotherperson, con any or corporation. State v. Eggerman, 

### 16 S.W. 

### 1067,81 Tex, 

### 569 the Suprez Court of Texas held that the word "behalf"m&m in the name of, on account of, benefit, advantage, interest. Article 

### 7160 further states:
"Personsrequired to list property on behalf of others shall list it in the samemanner in which they are required to list their own, but they shall

- 

### 2342

-Hon. Robert S. Calvert,

list it separately

### page5 

### (M-469)

from their own, specifying - .. . , in each case me name 0s me person, estat:, company or corporation to whom it belongs. Under Article 7149, the term "person" includes a firm, company or corporation. Consequently,Articles 7152(2) and 

### 7160require the owner of the feed-lot to list the cattle owned by others as of January 1st of eachyear and to list the names of such owners.

SUMMARY Under Articles 7152(2) and 

### 7160,Vernon's Civil Statutes, a commercial feed-lothaving as its primary function the "finishing-out"of cattle for market is obligated to furnish a list to the Tax Assessor-Collectorof the county in which the feed-lot is located, containing the names of the owners and the number of cattle each owner has placed in such commercial feeding lot as of January 1st of eachyear. However, that obligation does not arise under Article 

### 7148 orArticle 

### 7243, Vernon's Civil Statutes.
yours,

AW:dc Prepared by Alfred Walker Assistant Attorney General
APPROVED: OPINION COMMITTEE Kerns Taylor, Chairman George Kelton, Vice-Chairman Louis Neumam John Reeves Jerry Roberts Sarah E, Phillips General of Texas

MJMDE F, GRIFFIN Staff Legal Assistant
HAWTHORNE PHILLIPS ExecutiveAssistant
NOLA WHITE First Assistant

I 

### 2343

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