OFFICE OF THE ATTORNEY QENERAL OF TEXAS 

AUSTIN 

Honorablr Xilllar S. Lmron 

Ssor8tary of %sta 

Austin, Taxar 

your req v et ror 

rror tha prrtlnant 

Pranohim T 

Taxer, arising 

here. priority 

nteda tar the 

whether or not 

ohiar Tax lion l &riaat 

obtsinad by toreoloim, and possibly in 

tanolng .tha drranrr of 

, or Parnon’a Civil 

VT11 0r ROurr Bill 

n, that l aoh and 

ohartsred or autheat4 In *Texas, shell, on or berorr ‘!ay 1 or 

each year, pay in advanoo tc tha Saoratary of State a franchise tax for the year ~01loriag 3t the rata and a(1 oaloulatrd 

in thr xanner providrd in raid rtatutr. 

Thr tax lmpoaad upon oorporetionr, by thr statute 

rarerrod to above, is a tax upon thl corporation for the 
Honorablr rrilllaa J. kwron - page 2 

prlrllrgr or oarrylng on burlnraa In T81ar. Ford 'dotor 

Company v. Baauoh8mp, 60 3. C. C. 273, 308 U. 3. 331, 84 

Law Xd. 304; Oa8r, Soott & Company T. Shannon, 115 s. W. 

361; Ualtrd North rnd South D8rrlopnunt Company v. bath, 

78 South R’artrrn (2d) 650. 

Artlolr W&3, of 98rnon*a Civil Statutes or Taxaa, 

prorld88 that 811 oorporatlona raqulrad to pay an annual 

rranohl88 tax rhall brtweon J8nuarY 1 and X8roh 15 or l aoh 

par maka a rrport to tha Saoratary ot Stata, on blrnkr 

furnlahad by that orrloar, rhowlng tha oondltlon or auoh 

oorporatlon on tha 188t dar ot It8 praordlng tiaoal year. 

That atatuta rurth8r prorldra ior thr ganaral lnroraatlon 

thst mud br shown on arid framhiaa tax report. Tbr l t8tutr 

oonolud8a with tlu rouowingr “Thr Stat@ 8hall hat8 a 

prior li8n on 811 oor oratr prop8rty for all tranohlrr 

taxaa, pon8ltl88 and % tor88t.” 

The tar la to b8 ooeputrd from the rrporta rrqulrad by Artlolrr 7087 and 7069, a8 earndad, of Yarnon* 

Civil Statutra ai Taaar and thr corporation, In taot, 

usually rix48 It4 own t8x. Southern Realty Company 1. 

'JoCallup, 65 hdaral (2d) 939, Cortlorrrl danlrd, 4 S. Ct. 

127, 290 u. s. 692, 76 &W xd. 596. 

Artlola 7095, 0r Yarnon’ Clrl~ Statutaa 0r 

, 

Toaaa, protld8a rot thr Attornay Csnaral to bring rult 

agalnat any oorporrtlon to raoofar rranohlaa taaar, ponaltloa and intrnst and to iorfrlt it4 ohartar in tha 

aannar tharaln prorldad. 

The nature and axtrnt of tha tr4ohlar tax llw 

prorlalon in Art1010 ?089, aupra, doaa not apprar to hara 

bran bafora thr Taraa oourtr. Howav8r, tha Fifth Ciroult 

Court or Appeals In tka 0888 of Southarn iiaalty Company v. 

'oCaIlm, l upra, In paaalng upon an allagad w8nt of equal 

protaotlon In tha rr~nohlaa tax law8 of Taxaa baoauaa a 

foraign corporation, ooalng Into T8xaa tc do bualnraq,,doaa 

not hsra to %akr a raport or pay thr tax until thr and of 

tha tlrrt Jaar, raid: "Tha auggr-tlon that tha toralgn 
cm,EIonorabla Wlllaa J. Lawson - pagr 3 

oorpOr8tion mig..ht withdraw fr0.a Terse durlnf! the firat ---- 

yaor and STBdS the taxa8 18 without mrit. :&St 1: 

payers 01 

Suoh la not tha usual rasultnhan oodla taxpayar~8raUa8 

hla tax.* 

The Oaee oi illaaion Xndap8ndant Soho Digtriot 

T. irm@trOnfi, (TSX. timpI. AC&) 222 2. ;;r 201, althouh 

not Involving the tranohlsa tax laws 0r this stats, lo 

portinrnt to a oonsidaratlon Oi your question. In that 

case t&a facto ahowd that an independent 8OhOol di8trfot 

asseasad a school tex upon th property oi an 011 coolpany 

ror tha yaara 1912, 1913, and 1914. Cn January 6, 1914, 

the first Hatlonal !Amk ot Brownarllla cold the proparty 

at a truata.;*n salo under the provlalons of a dead or 

trust whlot the co3psnr had aracutac and dalivsrad tr; it; 

and Anuatro~, a otockholdar in the ooayny, bocamr the 

purohaarr. Eubaa~uant to thr purchase, ani! art8r the 

tare4 ror 1912 and 1913 h80axa dSllnqUent, and aitar dr- 

;aend ror payzirnt, tta tax coll8otor larlod upon the propart~ 

and 8dTSrtiSBd it to b8 sold ror the delinquent taxes. 

&matrong, who uas at that tim snge@dd it dismntling tha 

proparty, ?aid t&r amount, undar protest, in order that 

ha alCht not be lnoontanlanoad In fha work and In order 

that ha ctiuld rezota it rrol the county. i%o property 

consisted of bulldings l racted upon a railway rl&ht of 

vay wltfi an agrwment t&at It oculd bs removed. i.rrstrOng 

sued to reoover and tta aohool dlatrlct riled an ansk.ar 

thsraln end a oroes-motion to recover tte taxes. i'ha 

Comlsslon of ~~r?~~ala said : 

“(1) ‘The a la cjusstion p3auntud for cLr 

dutarninntlo~r la: Did the :issiGn indaF~@ndsot 

?ohool dlstriot by G-18 lary of a t.:x by tb oollootor have A lien upon the r.armnai ijroperty 

vAt!iin the district: 

" . i’ha artlclaa pcrrtlnenr to ba oonsidarsd hiri am 957,958, and 961. 'I'ha latter 

part or article 958 reads: 

“‘The aosesaor and oollaotor simll hare 

fUii FOwer t 18vy UpOn any ;@rsonal rroparty 
Iionorablr .lIlllaa J. Lmwaoa - pagr L 

a-. 

to aatiaiy any tax iilpoard by thin title; all 

taxaa ahall be a llaa upon tha prowrty upon 

rhloh thry l ra aaaoaaa4, and, in oaar any proparty larlrd upon la about to ba rrmoted out 

oi ttm olty, ,tha aaaaaaor or ooll.rotor ahall 

proorrd to take into hi8 poaaaaalon 80 moh 

thrraoi aa will pay the tax88 rsaraard and ooata 

or oollrotlon. ’ 

‘Artlolr 957 prorldra, In l ubatama, th.t.t 

thr aas4saor hsa thr power tc lary upon 80 .-oh 

property liable to taxatloa 88 nay br aurflolaat to pay thr tam8 due STOP the parson 

owls tha tax, aad to adrrrtlaa and 8611 tha 

aama tc aatlary the tama, ooat, and frra. Tha 

only quaatloa or aifri0uitt pr8arntrd la, ‘:han 

do08 the lien gltaa by artlolr 958 attaoh? 

” ‘i’hr prorialona oi thrsr artiolra 

40 aot*d;ai with the oluatlon Of Mana, but 

wara 8aaotrd r0r tha guldanoa cr tb oollaotor 

la thr 41aoharga oi hla duty; to the and that 

thr powar lrrying tha tnx sap aot ruxar tha 

1088 or the aaaasament. .etlclr 958 oovama 

In ao rar as the oraatlon or ths llrn Id ooncarmE, whlla artlola 957 prorldrs the naaaar 

or the l a rorc a ma l;r nt tha lion thus orratrd. 

Crarrord v. Yooh, -169 “Jioh: 372, I35 Hi 7. 339; 

‘(2) 4s artiole 95g doaa not fix-a apseIflc date when thr lien &Iran t.hereIn shall 

attach; snd in rho abarnoe or a speolflo data, 

the 1Ien thus oraatrd attaohrd and baoamo an 

Inounbranoa upon the proprrty as soon a8 ths 

assosassat ww ;aedo. .:arawell 4c CO. V. Habbarsettle, 39 Tex. CIT. App. 494, 87 S. Vi. 911; 

Crugor v. Clnnuth, 3 ..lllaon, Clr. Caa. Ct. 

itpr. I 2L; 37 Cya. 1142 (0). 

“(3) Tha agrard l tatrment of raots shows 

that tha tsxes had baa.1 1wIad a~assaasrd 
Uoaorabls ~llllaa J. Lswwn - paga 5 

s= , 

“(41 that haa bean said wlth rsfsrsncs to 

the lien ror taxsa rm 1912 and 1913 also applisa In so far as ths tam8 for 1914 ars conosmsd. * (Undsrsoorlnq oura 1. 

33 Surre 33 Court 0r Tszaa in Stats v, :;ynns, 

134 1’axss 455, 133 :;. :i. (2d) 951, appaal dlaalsasd 310 

Ii . ‘a. 610, 81 ian 154. 1388, ha14 thet In a TSOSiVSrShip 

nrocsscllnu ths ?otor fuel tax llsn or the Gtsts, rlxsd 

by irtlcls 7065-a of Vsrnon’a Civil Statutes, waa Ilrst 

and prior t:. ths olalm or the Units4 Statsa, under ths 

?rlorIty statcts (31 U. !;. C. A. Ssctlm 191) and friar 

tn +,:le lien chin Of ona, holding a dssd f>f trust securing 

rlrst nort;:lga bonds. A ooscanion oas~, with very alatlsr ra0tS, in ths Stats courts was .Xets f. Six, 134 

Taxas, 476, 133 2. :;. (24) 953, which oass waa rsrsrssd 

by ths Units4 Statss &~uprsa~ Court, undar the style Of 

1nitsa Statsa v. ‘i’exas, 62 ;i, Ct. 350; 314 C. 5; 350; 86 -' 

LSW .:a. which lattsr court held that the claims 

sr ths I;w&tss O&M first ahsad of the 01sIm ot 

2~3s ror +notor fuel taxes under t::s said Fsdsral pri0rIty statuts. The hcldsr i’;f a rsflulsr rOrt,:a;s and a 

chattsl 3ortFar.s nho was a perty tc the suit in t;lr Stnte 

courts, did not sppisal from ths Jud&mnt of the ..upreaa 

Court cf :sxas which held that his olalms wers sscond to 

the notor fusl lien of the ,t3tS and ahead of t&d Chin 

rf tte ?eCsrc;l ,qvsrment, and the :.upra.:c court ?f t&s 

LnItsd Ltates expressly said thet It was not peasIr.,- upon 

the rIghta of tt?e holder of said oontrsotual llans. ;‘ha 
Honorablr :llliaa f. Lawaon - page 6 

F-. 

United Ststsa S~prsms Court In Ualtsd Stats8 ?. Taxer, 

l up r a , l saaad to raly haarlly up n the oaae of New York 

v. Vsolay, 2gg U. s. 290, 77 L. 34. 754, In its opinion, 

The Malay oaas, aupm, oonosrns4 whothsr or not tha 

Stata of New Tork waa mtitlod t: hare It8 franohlar taxer 

dsolarsd prior tc and rhea4 of the olala oi the Federal 

Govsrnmnt, in a rroairsrahlp proossdlng, under the Fsdera1 priority atstuta. The United Stat88 Suprrms Court 

points4 out rsry olssrly that the iranohlas tax lien waa 

nothing oars than “a oarsat of a more psrirot lien to 

ooms” and, thsrsrors, aOt l ntibl@d to prlOrltya under ths 

Federal prlorltg statute, to the olaima or th United Statsa. 

Nzvsrthslssa, the oourt aada it olsar that the lien uaa 

aurrialsnt ror other purpose8 whan It said: 

*ET the atatutsa oi New York, ‘avary such 

tax or ire (1nOludlng the annual tranchiao tax 

to be raid b*- corporationa) shall ba a lien 

and bindIM ucoa the real and person61 props’rty 

or the corporation. . . lleblr to pay the aaas 

until tha aams ia pald In full.* tie Y. Tax 

Law, Conrol. Laua, o&p. 60, 8 197. The llaa 

thua.crssted la stisotlrs ior many p;;pya 

though Ita mount IS uadete~In44. 

notlos tc lortp.agsss or purchassm, v ho 3rs 

held tc lo-n or purchnss at their own rlak if 

they tsks their ~ortgsqes cr 5asds before the 

tax ha6 bean .aasssss4 or,,pald. Cars~ v. Keith, 

250 S. Y. 216, 164 N. E. 912; Wgslhardt v. 

ilvino iiaalty Co. 248 N. Y. 374, 162 N. 3. 287. 

In th>t raqsct it Is almllar t ths lien oi 

a tramtar tax cr duty upon the satats of 6 

dsosasnt. ;?‘Idurban Realty Corp v. F. ljss k I.. 

Realty Corp. 247 N. I. 307, 160 ii. X. 380; 

Stook v. ‘hnn, 255 ta. y. co, 104. It will 

even be au~srIor, at all svsnts after a65888- 

msnt (New York Tsrinal Co. v. Gaus, 204 R. Y. 

512, 514, 98 Ir’. 3. 11) to mortgage6 alrrsay 

mads, and ~111 thus prevail against 6 purchassr 

who buys at a fOr@Olo6ur@ aals. New York Teralnal Co. v. Gau6, supr-3. Cf. Z6rsh611 v. Naw 
Koaorablr Xlliam J. Lawson - pag8 7 

F I 

York, 254 il. S. 380, 384, 65 L. ad. 315, 318, 41 

s. ct. l&3. A11 thlr ir aottlrd In :iaw York 

by rrltrratrd juagmnrats. 

“Tha problan ham Is dlfirrant. To hold 

that a lfrn bar FrOgr@nCad tc ruoh a point ar 

to be a *amIng to aortgaga48 sad purohaaars 

of a ooatlngrnt llablllty, llko II notlor &r 

lia andens, 18 fsr Sro% holdim that while 

thr hsbilftp lo uallpuldatrd snd ummown the 

lien thus orrotcd Is purfabt and s~~oiflo. 

By tha tdrns oi tha kypothrsla It ia nuthfw 

of tho kind. Ir th6 rtatr Y.ar tc sta:ld upon 

the warning and omit tr ascartclln tko cabt, 

It r::uld nsvor be able tc sell anytthg, for 

It wuld not kaow how muoh to sell. :~alast 

%ortgagsar and puroharrrs a llan perfootsd 

aftamxrda .3ap take effeat by relation as zf 

the data cif tkninahorlta llan throu::h wbtob 

acrt.xagsrs and ,?urcbssrs beoaaa chrtrzesblr 

with nctlae. I’ha dootrlw 9.f ralatlsn will not 

divest the FnitoC Statar or tho prer0rrt0r that 

acarurc! rhan racrlvars ware 3ryolntaC .< 

fir 03se :t Csroy v. Vlnor C. 8%aitb, XIX., supr8, 

involved tha franohiss trrx law8 of ?Iem YorL, the provlrlon 

cra?tlnE. the lion bala:; v0r.v elallar to t&et pirrt of Article 

7L...*, *;c juots3 sbovr . ?accauss oi the pertinenoa of the languagr 

in 38 oaaa and the slallarity .?f the Em York statute@ to 

our l’exas statutes, we quotr at length from the oasa, as ai10x-a : 

*The nl3tntiff sues tn recover ha pmohssr 

?riC-3 ( tO9clthJi wlt3 c.:at oi titis sJazchr Tha oontract of rml sstato purchas,sd yraa ersouted Daoor- 

>er 11, 1925, tltlo tc br oloaad on Juna lC, 1926. 

.lftar fire ed ournasots olosl~ H&B Slxsd far 

hlguat 3, 192 i . CII that dstr tltla was rrjfctod 

ror oarloua re.ason8, arrow tltes bsla;: the 

lien cf th:s unpaid franahlaa tax for 1925. ‘Pho 
Zonorabla ‘AllIar J. Laweon - paga 6 

I . darandant, aallrr, 18 a foralgn (Dalawara) 

Corporation. rurrusnt to artlola 9-A cr tha 

Tax Law (Cona. Laws, o. 601, l rrr y rorr lg a 

oorporation dolhg burlnaso In this stat8 

‘ohs11 annually pay In advaaoa for tha yaar 

baginning Nctarllbrr first s * * an annual franohlao tax, to ba ca?).utad by the tar oomlfs:itn 

upon tha bsnla cf Its antlra nat lnooaa, 

Sor Its rim31 or tto calendar yoar next prroadlw.. ’ ;e0t1ca 2C9. 

‘V.VOTY corpomtion ahall annuslly on or 

bofcre July first traomit to tLe tax ooatnisrlon a repcrt in the form aad .mnnrr speoifiad ift 133Oticj11 Ail of tha 0rtiOit. A~.~ tiria 

214 etutas how tha to:. shall ba cwr.~.utad. 

Tto tar fired and Irpcsad shell be .?aid tc ttr 

stitr tax coamIssIon on or before the 1st 

day of January of l aoh yrar. ‘.;ech euoh tar 

I + 1 ahall ba a 1Ian and binding upon tha 

real and parscnal property of the oorporatioa 

lldbla to psy tha saaa until the sa?m Is paid 

Ia ruiL* Zactlcn 219-c. 

*This vendor oorporatlon sada a raturn or 

report pureuqnt to esctlon 211 0;1 or baforr * 

July 1, 1925. ;io tax Lad barn fixsd or cow 

puted on tka rocort, but navarbbalasa a tax 

was due rcr tt..a yaar baglnulng Amesbar 1, 

1925, an3 ~13s paysblr on or baroro Jaauaiy 

i, ls26. Zt was to be paid *In UOYmos for 

th yaar bo.-Irking i:ora nbar first, 1925, ’ 

and was .mda a lien until ;aId. 

Vt.j t;x beeme FJ lhn, th8r6fL~re, :iOVCk 

her 1, 1425, although tha awuat w;33 eubjaot 

ti, fu turs coqwtat1r.n. ThIe sethod vf oollaoting a tuz dua tha rtata ir not Unlike thit 

provldad for oollaotine. tha tar on traaafJra 
Honorable KllllOm J. l.arroo - w&a 9 

*. . 

under artlola 10 of tba Ter Law. 53ction 222 

prodha that lllh8# Othl%im providrd such 

trxrr rho11 br aur and parable at the tkim of 

the tmne~, ana l aotlm 224 3akr8 them a 

lien r;pon the yro?rrty transirrrad u.?tll paid, 

Ths Urn attaobas at thr tima of transfer, 

nhioh, ir by will or iatartatr lgm, is the 

aate of the death cr the parson srizra of ~OSM8d of the property. ?ldurban !mlty Oorpomtlon v. ?. he !c L. Realty Cor9oration, 

247 ‘!. Y. 307, 160 N. 8. 3eO. ?he raount cf 

ruol( l ~tax, however, oannot be asoertainra 

until >hr satat is spprsload lrnd tha rata 

and the amount dctsmiAad as speoiflarl la thr 

act. 

“‘:.‘a held in Rngalhardt T. .Ilvino healtg 

co. Inc., 248 :I. Y. 374, 162 I.. !. 2C7, decided 

aftar the trlcl of thin oaae, c,Lr,t s:.oh texos 

rare a Urn upon the oorporate :ropwty .llthou(lh 

no reports had bean aade and no tax computed. 

The tcx by lam xaa to be paid as Dt' a csrtaln 

titlte, an3 tix pioprrty of the corporation 

tiea burdaned with thic chirce, tha rract mount 

or bhich ii&&t be suber~uantly :iaed by the tax 

oominisslcT~. It ras the dutt of the corporation 

to nnta it timid ana to make tha paynrnt. :.m 

said that thr tn booacw a -1lsn -ucon the real _ 

l stnta t,f ths OOrpOrntiOA upon ths 15th day Of 

Januqrp in aaah year. 'Ihe st:ituto e?plicobls 

in that oaee mad romrhat diftarrntly from 

the present section. Tha tsx MS t:. br a llan 

lfro.n the ti-w when It is 9ayabla, * and it 

was payable on or befor January 15th. he 

quoted words h+va barn omitted fron thr present 

Tzx iat, ttc vmrdlng bdlni:: 'iach nuct tsr 

4 4. &all be a 11~ snd blndinp. upon the 

reel and prsonal property of tha corjoration 
Eonoroblr ;rllllam J. Lauron - peg4 10 

llablr tp vay the name untll thr aam la pala 

In full:’ This oonfonna the language of eeotlon 219-0 applloablr to oorporatiooe to tha 

*ordIng of motion 224 oorrrln& the llen or 

transfer taxrr. Both yrorisions shculd, In 

oonoeqwnoe, hare rlmllar ooaatructlo~. The 

errllaat data Is choarn ror tha attsohdent 

Of tha lien, the date or ddnth or tranafar in 

the OAO ceae, aad tne firat of :iormbdr IA t&s 

other. 

“ii hen ) therefore, on tile 3d zr .%u&ust, 

1926, th6 CiartIAaantS ettaznptad to closa title 

the property was Inaumbsred by the frnnohiae 

tax lien fm the par 1925 wbIc)l they Lad not 

paid. Tha amount 00uil arlly a L.:va been aaosrtslnra froa the oorporation’e Jl;ly report 

and the tea .ooarotcd paid.” 

IA 3s t6 v. t’ynns, suprci, hi3 .?:jA.id .hpra.7d6 Court, 

at :rra 956, asid: “Re. rule i3 ,panor:rlly ooosptrd In thin 

;tota that (111 waysrty rlgkts uog~irsd und l&old, and all 

xcntraate aadr, are rubjeot to the suthcrlty uf tke Statu 

tc l:vy Its teke3 .end collect It.3 Ttv9z.uzi far th6 support 

tf t:d ,~oternimt.” 

:hr qU6st:On of whether or r.ot 3 statutory lion 

IF t:? h:v6 priority over cth:r 1Irr.s Is cm or lr+3latlra 

Intent tic be drrlred fr0-I th? langca,*e of tti rtKAtutea. 

‘tcta T. .:ynca, eupr&; 61 C. Ji’ pa:72 326, hotion 1178. 

It rlll be noted thst tts ls&slattire .A this. 

.:tste has geld, in .‘rtiole 726; , su:r2, tthrst “the Ltrt:, 

shy;1 heve O, plor llsn on all corporato rroperty fur all 

fr~nohise taxes, yrmltles, md IntsreSt.’ The vrord “Prior” 

Le b66d aa an sdJeotIre in the statute. ..abatar’s i.ew 

iAtarAOtiOAO1 Xctlonary, SrCOAa Sdltion, (Tires tha edJeotIre “prior” the f0110~1~ definItIon: *;rroadln~ In 

the crdar cf tina; earlier and thorsrore tak5.q rrecadocce; 

Fretlouo; . . . anterior; . . .” 1n ;~crds art? i hmcas, 
xononbla ullllaa J. Lmvron - page 11 

Farwmant Bdition, Volura 3). pa&. 647 it h aaid: “A8 

batwarn two 11858, or 15 a 01888 Of lirnr, th8 on* suparior 

to the othara vary properly can ba said to br lprlor.'w 

(Fldallty Inr. Trurt and Sair Dapcait Cmpany v, boanokr 

Iron coapany, fn F8d. 439, 447). 5.a think tha 10&81atur8 in usinp, the uord apriOra in 8aid Artiolr 7089, rupra, 

intand86 til-t tha Stats’8 lion to 8aOUra tile payorot of 

trSnOhi86 tiXS8, p85Slti88, and Intrreat l hould be praordent in ardor of timr, l 8?118r, end tira?SfO~ toking pr80- 

rdrno8, suprrlotit~, and priority over any oontraotual 

lIan8, on any property ornrd by thr corporation. 

I,a think tha tranohlsr tex brooms a llm aa or 

:.feJep 1 of tbr yrar In whloh the tex b8oOms dur ee protidrd 

in raid ArtiCl8 7084, 8Upra, and th%t It raoaIn8 a 1Irn 

againrt 811 of tha property owned bp the ag%'poretIo5 untI1 

tha tax, including psnaltiao and lnteraet, is finally paid. 

of oouraa, the lien will iollon the proprrty of tha oorpor*t105 sad 8 mrohasrr 0r the 8ei38 would aoauIrr It with 

noticr of. 

rranohlsa 

and 8.6bjaot to th6 Stata ‘8 1105 for-thr unpaid 

taxen, prneltlae, and Intorent. 

qua8tiO58 

You am, thrrrfora) advised that l aoh of thr 

rablfttrd El fou are anmarrd I5 tba 8fiirmetila. 

'Iya do not Iatarprrt your inquiry to oall for 

a dotsrmination or the qu88tion 0r thr priority 0r tha 

Stata tranChi88 tax lima over other tax Urns of tb8 rariOU8 taXiIIg Unit8 Of th st8t8 Or T8188 nor Of tha 11058 

of the Podrral gotrmmant. H8ithar do uo oonridrr th8 8OOp8 

or Jour Inquiry to oall ror 8 drtrrkulnation of the qu88tIon 

of th priority of 8aid ira5Ohi88 -tSX lie5 OV.1 OthS? 8tStutory liens. ‘8 do aot, thoraforr, pee8 up05 thrao mttOr8 

in thi8 opinion. 

?:a trti8t that nr harr fully answarrd your Inquiry. 

Your8 rrry truly 

ATTWNZY Cii:M?XL GF TKi.1.9 

Earold ?doCr8ckrn 

A88i8tS5t -. I _, 

, ,~ 

I C'; 

3c%::.

'?&&s 

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