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Honorable Robert S. Calvert Opinion No. 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-Collector with a 

list containing the names 

of the owners and the 

number of cattle each 

owner has placed in the 

lot as of January 1st of 

Dear Mr. Calve&: each year. 

Your recent opinion request reads as follows: 

"In your recent Opinion No. M-445, dated 

August 11, 1969, in answer to a question from 

the County Attorney of Castro County, Texas, 

you concluded that a custom cattle feeding lot 

is not a 'place of storage' as such phrase is 

intended in Article 7243, Vernon's Civil Statutes; 

and that therefore Dimmitt Feed Yards, Inc., is 

not obligated to furnish the County Tax Assessor 

of Castro County a list of the names of those 

owning cattle located within said lot on January 1 

of each year and the number of such cattle., upon 

demand by such Assessor. 

"As stated in said Opinion M-445, the facts 

giving rise to the opinion request are as follows: 

"In January of 1969 the Honorable 

Kent Birdwell, Tax Assessor-Collector of 

Castro County, made demand on Dimmitt 

,Feed Yards, Inc., a custom cattle feeding 

.lot situated 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) 

cattle placed with them on that date 

but would not furnish Mr. Birdwell with 

a list containing the number of cattle 

placed there with them by each owner on 

January 1, 1969. 

"We now request your 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 for market, 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 either Article 

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: 

"Any person, co-partnership, association, 

or corporation, doing business in this State and 

carrying and possessing any stock of goods of 

whatsoever nature, shall upon demand by the tax 

assessor of the county in which such stock of 

goods is located, furnish said tax assessor with 

a verified copy of the last inventory of said 

stock of goods, together with the inventory value 

thereof. 

"The affidavit to the inventory shall state 

that said inventory includes every article in the 

stock carried by such personj co-partnershi 

association,or corporation and that no part of 

such stock is owned, operated or controlled by 

any person, co-partnership, association; or 

corporation other than the person furnishing such 

inventory. 

- 2340 - 
. . 

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

"Any persons, co-partnerships, associations 

or corporations who have space leased in which 

merchandise or any character of business is or 

was operated on January 1st so making such inventory, shall further state, if such is the case, 

what persons, associations, co-partnerships or 

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 inventory and not contained 

in such inventory. 

"Any person or agent or representative of 

such co-partnership, association, or corporation 

who shall fail to furnish such inventory and 

information as set forth above upon demand by the 

tax assessor of the county in which such property 

is located, shall be subject to all the penalties 

now existing against any person for making a false 

rendition of property for the purpose of taxation. 

Acts 3rd C.S. 1923 p. 1'72." (Rmphasis added.) 

Without attempting to dispose of all of the questions 

that might arise in applying this Article 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 similar phrase, 'stock of merchandise," 

as used in an Illinois statute, the Supreme Court of Illinois 

said: 

"The words 'stock of merchandise' 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 'stock I t d I as ordinarly understood amon merch$ts? eCharles J. Off & Co. v. 

Morehead.. 8 5 N-E. 264, 235 111. 40; 40 Words and 

Phrases 309* (Emphasis added.) 

There is nothing to indicate that the cattle are offered 

for sale by the feed-lot, or for that matter enyonej. and 

certainly there is nothins to indicate that tht cattle are a 

part of the inventory of the stock carried by 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-Collector containing 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! 

"All property shall be listed or rendered 

in the manner following: 

"(1) By the owner. Every,~;;;on,,o;,f;ll 

age and sound mind, 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; attorney r 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 owing by 

any person, body corporate or politic," 

added.) 

(Emphasis 

It follows that as to all cattle controlled by the owner 

of the feed-lot on account of another, the lists in question 

should be furnished under paragraph (2) of Article 7152 and 

all cattle owned by him should be rendered under paragraph 

(1) thereof. From the facts submitted it is clear that all 

cattle not owned by the feed-lot owner are controlled by him 

on account of another person, 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: 

"Persons required to list property on behalf 

of others shall list it in the same manner in which 

they are required to list their own, but they shall 

- 2342 - 
Hon. Robert S. Calvert, 

list it separately 

page 5 (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 7160 require 

the owner of the feed-lot to list the cattle owned by 

others as of January 1st of each year and to list the 

names of such owners. 

SUMMARY 

Under Articles 7152(2) and 7160, Vernon's Civil 

Statutes, a commercial feed-lot having as its 

primary function the "finishing-out" of cattle 

for market is obligated to furnish a list to the 

Tax Assessor-Collector of 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 each year. However, that obligation 

does not arise under Article 7148 or Article 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 

Executive Assistant 

NOLA WHITE 

First Assistant 

I 2343 -