I..

i; i. ‘5: t’ .: i ,i )

. f

. 4, **OFFICE OF**  **THE ATTORNEY**  **GENERAL OF**  **TEXAS AUSTIN** * ,: -.__ - l 

### 644

@Thereport8 requlr.dby thl.8 Aat aha be doawd to be **o? the**  **geaera** !riVilO&d Uid t-AOt ?c;rr th@ ill8wCtiO7l **publlo, but**  **any party**  **or parties**  **vho we**  ln$mmted **in tha**  **subjeot matter**  **of any**  report m8yi upon vlrlld **rewe8t** ia vrltlngmade to the Swretary o? State, 8eoure a copy 0r saw." ay Xoumo all Ho. 180, itots 36th **tegia ’** **leture, ~egu**  lar &88100, JSl.9, @aptor 46, Section 4, page 87, the Leglrlaturo re-ejarotod

Seatlon~ inlta wme term8 end againby &hto **ill= X0.**  **89, tit8**  **q** th Iaglalature, Regular Se8alon, 1931, CUptier 90 **6d ill**  **idMti8al .&**  **‘ Xll8.**  -i

Sactlon , page 173, Section 3 we re-enact-

**‘ “**  **g ”**  

### n the oodlrloatlon 0r.the 8tatUteb

### ln 1935 Seatioa **3 88.a**  **eve &t** **’ ?orth,**  **‘ v88**  codltled la 

### the Retimed 

### b&t**utor** of Tex88, 1935, a8 Artio& 7089, Chapter 3, Title 139, vhioh 18 iII

Ou’t l8 **?O=OV8:** ***** Said **report8** shallbe deemed to be prlvll&id’and not r0r the ln8peotloa0r the geteaoral **gublio but**  one **lntsrfa8ted** la the subject **may deoure**  **8 copy**  **o? the**  lnllvrltlPg

made to the

. . .
**ttl lg>o,**  **by &1U8e**  **‘ Bill**  **&3. 1;**  &id8 418t TACITthre, Plfth ihlled 988810011,1930, Cha&r a, Seotloa 3, M+O;&tlcle 7089 va8 agala amended lo part to read as fo rm - low8 t “Uld report8 tthfdl be deemed to be prlvll

### l god and uot r= tba la8peotloao? the geaeral :~,. publlo,bu% one :rltere8ted la the 8UbjeCtmette1, me a copy o? tame to the Secretmy 0 8uoh intere8t.

### 645

8OIY D818On rorldinn 10 thl8 State vhoae OomQ 8tld addTo 8hxll be slYen oa saoh CibDOrt.

. . ." t&R@4818 OUL.8)
It Viu bb **UOtOd**that th8 UBpha8itedpWtlOn Of **tb &OlFSi**  **OtMOtlMlrt OOU8tltUtOd**  MV **MttW.**

**Tbs 88W**  **&&8btUFe ti80**  **p88ed 80**  800tlOa 4 Of thl8 Ibt Vh.t 18 **WV** kUOVU 88 h',tiOb 7089(8),VbIQOlI'lAillnotetad Olvil **btatUte8** pmvldiQ~ **for** the report Of addltloaal lu?ormatlon,

both ?&olal and aoa-flnmclal. b T&s h&i8l8tU'~, la 1931, by House Bill No. S81, '~ Aeta 42ndlsgUlaturo, Rqular S088100, Chapter 965, 8oatloa8 3 and 3, q#.n 8aendedArtiale 7 9, VernOnorAnuotate&Clvll **8t8tuta8,** and enacted vhat is **nov kuova**  a8 **Ar** tlole 141e, **Vimoaf** Annotated Penal Code, but there vas aathingiatho~pe~on~~m~sophr81siagtheObsage g e tOlW+lW

$fiOb 779 W th0 .dd%tiOB 0s Artid, 1418

. Artlole 7089 a8 nov coa8tltutedand upon the conrtruetionof vhfah 18 predicatedyour reque8t, 18 aa f'ollover

"Xxoepta8 henelu provided, all corporatlona nov~repulred

to pay an annual franahlsetax shall, betvsenJanuary lrt **and** Maroh 15th of e8ch xmke a **8VOrn** report to the **Sekcretary** Of St8 reY&n blauks ?urrrniShed

by that offloe, 8hovltq the t+- **dltloa** 0r suoh aorporatloa00 the 188t day 0r It8 **prooediog** flmaljnar. The Secretaryof State may ?or good 08~80 8hovn by any oorporatloaextead **SU& tilQ!e**  **to ally**  **dste up**  **to ?!ay**  **1st.** SaPd report rhall give the oa8h vslue 0r all gro8s 888et8 0r the oarporatloa,the iamount 0r its au- '~ thorlaedoapltal **etoek,** the oapltal at00k aatwll;r 8Ub8W;bOd,

l **d the**  **8nWWt** prld **lIl, the**  **8UI ’** **flUr** 

### and tmdlv2ded profits or deficit, if my, the avmunt of mortgage,bouded aad current indebted0088, the amount and date 0r papent 0r the la8t annual, owl-aouual, quarterly,or monthly dlvldead, tha aaount~o?al1 taxee paid, or due and ! payable wparatsly to the Stat@ of Texa8, or to

### 646

any oounty, city or tom, school dlstrlat,road di8triOt,Ol'

OthOP tw 8UbdtVl8iOn Of 'ht88, **r0r** the peeed- tax year, the total grorr reaelpt8 or 8uah oorporatlm from all 8ource8aad **th8 ge88**  reaeipt8 from it8 bueiM88 done fu Texas for the Slwal yoer preaedlng; vLth a detallodbelenoe 8heot and lnoam end profit and 1088 rtateunt ia such form a8 the SeoFetaryo? State may presoriba

l Wo re a r0reiga corporetlon ho8 twt heretofore doue bu8lueas la this State and lo antsd **a** pmmlt to do bu8lness lo Texas, It ahall rlie lt8 ?$r8t **report a8**  OS the end of 0124 year frcm tha day ruuh petit va8 granted,vlthln ninety **(90) da78**  **Of 8Ucrh**  date. AtIy COrpOr8tiOn

whlah ahall fall **or** re?uee to make It8 re rt r shallbe 488088eda penalty or tea per oat 10) or the amount o? fkeMhi88 tax due by euoh corporetloa, payable to the Secrretary of State. togothervlth it6 fruwhlw tu. Saih report Ihall-bedeemed to be‘twlvllemd aad not for the iasmtloa o? the paera mbll oua xnw aeat ! but a bona fide stockholder ovnlng $1 **OX ’**  **Ml ’** **0 Of**  **the OUt8t.tiiag**  **rtocrk** or shy oorporatioa, may u8xdno ruch returni upon p re8eatatlon

f l vldenae o? ruch OVnershlpto the tWretuy oi Stata, no othor examlaatioa;dlrr0168tWe8, 02 use, 8hall be permlitted Of aaId re**port8** except la the OOurld or mlm judloialprooeediage la whloh the State 18 a party or ln a **suit by**  **the** St8te to oancel the permit or Iorreit the oharter of ruuh corporationor to collect peualtle8r0r a vlolatlon 0r tho law 0r **th18** State, for lu?ommtloa 0r any **offloer,** 0r this stat@ Oh&X'& Vlth **ths et#Ol**  **’ CoMIlt**  **Of It8**  18WS,,~ lnoludlng the Coqtroller~o? Pub110kZOOUtlt.8, state Auditor aud the State Tax fkmml88lcmer. 

### Bach remeaa8 for 8ervioe or Drouee8 to collect ray ?renahlw tax or penAlties.and in all other oeees, each forelttn

Ool'DorOtiOn

ahall, for 8UCh DLUW38e, &ljEMt(l **8ODo pOZ**  **’ 8Oll**  re8ldlog in this State **VhO8e** rnm8 mad addrerr rho11 be Riven in eaah report.Xonorablo O&%e plbeu, RJe 5

~.. ,.

The Stat0 aball hat* e plor lleo OR all oorporate plWJ&i <Or .n f?.Whi8.

. i-818 OII&8) tUO8, poMltiO8 .Qd

Artlole'l4le **or** the Peaal Code, **18 a8**  **tollov81** 

### 647‘ -

‘Ii the deccretery of 8tate or atty othar 8tate **0rrwm or**  **4mpl0ye6, or**  **any othm**  **gdr80n,** having **m3ae88 to**  any fraaohl8e tax report filed a8 povld- : od T law, laoludiag may shrrreholdor oh4 18 pemltted 0l

8mlne

the &port **0r** any cmporatlon a8 provlbd la 8wtloa 3 hereof, 8hcllmakebova lo _~

jail ?w not exe

IQ th **tWiC8 Of**  **ibUlu,** Bill x0. 641, tit8 48th bglaUture, 80 ul~ &mdo~l, 1943, Chapter 38, page 476, nov &- tiOb8 703

**fi to**  **h, lZ~Yh~siVa,**  **the Legislature**  **attempted to**  **modify** the **prov1s1oa8 0r**  the lc8t sentence**0r** Artlale 7089, aupra,road**iae 48**  **fOuOV81**

3% State dull have a prior lien 00 all (*orgporat8 property for all franah taxe8,penaltier .I@ llIteM8t." .~ **The** pwtlnent paragraph8**of Howe**  Bill 10. 641, vhlch **thtl8** bear upoa the cOtit&wt2?Q Of Article 7089, ere **a8 iOllOV8;** 

l Artiole 7089b -- Validity 88 agaLnatXort- @&WI, ltO

. 9io llea g&anted the State of Teu8 by thla Chapter rJul1 he valid a8 agalmt any **mortgngee,** fled-e, pu&Q)LUor,wty lo pO88088iOfA O& crodltor l crquirln&

ri@t8, ovaer rhlp orlien8

in 8uch property uoless and until notice of suoh State llen ha8 been illed by the Secretaryo? State 88 hereiaafter provided prior to the date on vhlch such-- b, 648 L...

aortpgw, pletlgoe, pU&ChL8e&,arodltor or poreon &M8I88iOll 

### l

oqulred euah right8, lieoa oI’ **OVM&-**

. (IPlphe18ou&8) 'A&tlole708gc -- Seoretary a? State Authorlad **to** ~Reoord. 'yhi .wcretary of State shell file and record vlsh the Olerk o? any County la vhla h hes realon to be118ve w oorporatloaovlng ?raneh(fse taxo8, FWe1tl.8 8ad Iatore8t,ha8 real O& Per8OIUl1p&Oparty a 0 06 or the taxes p8naltl88and interest 8and+&Gr thl8 Chaptei 8nd the lien8 aeaurlag th8 88~6 on a ?$a¶ prepaned or approvedby the **At** tommy CWaeral of’ the State **0r** Tou8 v .'._'

"A&tie18

7089d -- Reoordlngand Effect thsreo?., **5tu** County Clerk **of each**  county **la Csreby**  authorlxed**to** 8ad 8hall file, record aad Index the aotlao povlded **for by**  tho p&ocedlngparagraph, both a8 a Qaattel **Hodgage** and **88** a mortgage on real **ortate la**  aooordance vlth the **statute8 in**  such **oaoe8 oad8**  aad provided and vhon no filed, reoorded and iadoxed, the 8ame shellbe and constitute notice to all pa&tier deallng ~1% the r68l end m&80081 property Of 8UCh Co&PO&8tiOnIII aald -’ county or th8 taxe8, penaltlerrnd interesttren eccrued and to aacrw la the Suture em? of the llensherein granted the State of Texas." (I@- @US18 Ott&r) c Referonce 18 h8ro nude to Seotlon 3 of the Act (th8 evmrgenoyClaWbe)vhlch I8 too volumlaoueto set forthhere, t vhioh rtater the intent of the Legislaturein euactiw this emtulm6at.

on6 0r the ?undmvmtel **rule8** 00 **statutory construo**  **tloa** require8 **thet a**  **statute be**  **conatrwd as**  a vhola aod thatsiowrableGlaIMle f&till, page 7

aU OS its gu?tr be harmala& if gorcllbls, 80 as to glro etSoat to the entlro Aot, rooordlng **to** the evident lateatloaof tha kglrlature~ Ia 8ooordawe vlth thin rule la laterpretlng the 8tatute,the Aat In It8 entirety 8houldbe aotisldered, l aoh pert lo ooaaectloa 1~1th every other part. h0thlP 0s thb skttid~tai m.08 0r Oomr00ti~ 18 that **@ore mb** 

**‘ e**  **”** U8 or 8eemlnglyoonfllotinglaoguage18 aoatalned in the 8 atute, tb8 olrouiastance8 attendlaglt8 parrags uhleh bear upon the legl8latlve latent,and the 8tato or the 

### lav at the tlm 

### OSit8

l aeotmat, the ooadltioa8deslgnod to d to be aooompll8hed end the rhcllld ell be teea Into ooaJudp aharp, rpeakiagr0l, the Supreme court of Tern8 lh the'oaae o Jtagno la **Petrolem** Companyv. walker, 83 3.U. (%)-9P9, held u tollowr:

'Eo 1nSlexlblerule oan bo aaaounoedror the **oon8trwtlon 0r**  **statuter. Borever,**  **the** dtiaant rule to be obrerved 18 to give l r rect to the lateati0n **or** th0 bgi8utw0. Cbnerallpthe Intent and me~~I~&,laobtained prlmrlly from the language**or** the **8tatute.** in errlvlng at the latent aad purpose OS the law It la propr to ooarlder the history of the 8ubjeo&mattcrr lnvolvsd,the cad to beettalaed, the al8ohlef to be remedied,and the purptaaes to be aaoqaliahed.

. . ."
It 18 al80 a rmtita rule that la ooastrulagen emndmaat to a **rtatute.tha** entire hlator F of the **etatutory** leglslatloa fran It8 original 

### l nactmeafmua, be ooaalderedla oonmctioa with tha later~etatloa 0r ‘ch8 meaning 0r the **emend** mat aad **not** th8 uordlq of the rtatutealone.

II When a aauy eectloa **he8** been Introduced into a*&: it au8t be ooa8trued la vlev of the orlglnal **8tabute** aa **lt stand8**  **after** the amendment is latroduaed aad It 8ad all the sections0r the ala law nuat &IB

reprded a8 8 hamotioua wholfl, all 8eotlonsautuallj acting upoa oaoh other.

**The rore&mlng**  **rule of**  **ooaetruotion van**  adoptedby the Sugseme court or Texas la the case or Sh!Lpley v. Floydada Iadepeadent

Sohool Distrlot (Can. of App.), ?50 S.Y. 159.

### isd wty$Ou th+ **,,hiStOrY Of**  **~tiai0 708%**  **it Viu**  **b0** ly the franchIss reports **were**bald to be !:'prlv$leged

aad **Ipot** $dr public inmp3otion, but that any **person -4!izrp.**  redt **d ’** **dbuld** obtain a copy of the report from the **!ikia StetUtOry**  ~0Vl~iOIi **U&IS** Unohaaged ;Wtil l!il

0 at 'VhiOh

time by **hgiSl.tiVS** r.quir.tS#Rt **th. per-** 

~‘i$$&%%ta %d obt8in ruoh report. B$ the **VIE** required to SUbpItan afrlldavit to the same legislative ajbdmeat 'lt'wae rea~ad that aaoh're$-Ort set forth the name and **aQ&xhira** of sach offloer and directorwhich, ati ~oawreti;X~,~ &won, **had** no bprlng on the report of t&e “~sla~~~l8l

'etmditloll or **#tatus** al the corporation plalqng the aeport
. Th+e liar **tie0** added a~ alPdltlona1 reqUlrexmatthat **.evrry r0wgh**  diarporatlon 8hOUldsubmit the 011104 0r a person re8ldiag lo the ‘State,, tagether 111th his aCCre88, for the service **of~progee8** in l uits rOr tha co~ectloa of franchise tt%XOS Ol' &MtM~ti.S,

. Thin 1nfomat10n
**uaa** also tq pe ooat

From the **rwiigdgoing,** it la eeli-evident that the intention ef the **bg.lsUture** was that only those persons lnterestedfrom a **personal or**  offlciel stand 01th shouldhave aacaaa to the reports for the purpose of o it talalng laformatloa ooatalaedthareln and in order to do 80 the nature of such Interestmtwt be ahown to the aatlsfactlon of the Betrotary of State. I$ la .a180evidentthat the purpose of CQ- ~uirlng the report to contain the names 0r 0rriOgrs and direotorr,am3 in the **oaae 0r**  foreign corporationsthe mine or the agent for **aarvloe** of procow, vas for the beaeflt Of all personarho had bU#lUeSs deallagsvlth the corporrtloas in quastloa so as to anable them to **#Vail** themselvesof their legal rights la conxxeotlo~ with awh bualness deallUgs.
It la true that wheu a darpeatlo corporatAn la chartered in this Stats Or a foreign corporatlcmobtains a per@l.t to do **bUSiM88** ia this State, such charteraand permit8 and tha lntormatlon containedthereinare public record8 and availableto the publle at large. These racords f&u?nLsh a statementof the oapltal rtock of the corporation, the o&me8 or the OrriQOrSaad director8and t$ae pvlaolpalp&ace or b\uriMSS,and al.80 ia the case of a forelgh OOrpO~atlOR~ob**uiaiag** a **permit, the**  **amm or**  **the crgsat**  **ror** wrvlco, **but** it ie a matter of oomma knowledge that from time to tia the OrriOtWS,directora,the agent fork servfceand the prlnolpa%: 

## 651 '

iiaorab&e9laude 14b4l1,pa&8 **9**

plaoe 0r **bu8lmra** 0r **both** dom4atlo and fore&a oorporatloaa are **ohaaged mlthout**  furl&r required notice to the Secretaryof W&e, UI& h4iMe suah pub110 reoord4bacoma obsolete. On th4 oo&rary, the laa requires that the frsachlse tax reportbe rea&red yearl# b# every oorporatloa, both domestic and 1.~ **forilgn,** dOl~.bU8la488 la the State of Texas **and** hence the :~&mve IPS~mtleR, uhlle it pertains la no uay to the floea- ,:cpiia oond.ltloa

or **status** 0r th4 oorporatlonin queatloa,never-

**‘ 7&kSS**  18 4 matter or pub110 Interest to both Stat4 off1clals &ad 

### prl%see ~ladlvldual4 **v&o have**  **business or**  other leg41 re**3atloar** vlth the oorporatlona la queetlon,and for whose bemrit the

l beve lni’ornutloa Is Deoeerary as a matter of .publl0 palicryr However, t&m LeglelatureIn 1931 again 4nmndedAretlole 7c89 mid raqutred that the report contain addltloa.1iaromm10a oowsralag tha ria4aol4loondltloa**or rtatua**  **0r th0**  oorpomtloa vhloh hiul not thereiiofors **been** required,aud uhlch, If 4vallcWe to the gea4rPlpub110 or p~tloulaP ladlvldU4ls who asserteda prlaa faoie fitcltus as interested

p4raoa8, might vork ml8ohl8f aad IrrevocableflnaMia1 hardship upon th. aorporatloas

required to furnish such Information. Among **eh0** edditiotsllaformstioc32 ?equ1radvas a detailedbelcaae eheet and l!xo~)d

arrd profit a?& loas statement, which as is self-r~~lb~at,

would **amble** my prson having acce4s thereto to ascer?tala

uhsther 0r not the coadltlonof the corporation van thet;

or s~lv~aayor lasolv4aoy. Purrcant to such legtiatloathe Legislaturethen proc.8dedto dsSlaa who u8re interestedpersonavho **should** Save woe88 to ttrr lnforttmtloa

in queaflonend th4 **use** to tihloh such laforlnatlon

might b4 put by pereons legelly author**9,8&i to**  **examiaa EelBe** * It vi11 be noted In this connection thet th4 stookholder holding l$ or more of the copltil stook of the corporation oould not make public the lnformatloncontaiaed thwela'aor could th. lav enforcementofficers of the State **US6** such InformatLoaexcept la conneotlmvltS v.11 deflaed duties imposed **upon thm**  by the term of the Artlole ia !.JUOStiOQ.

In **order** to insure th& there would be no **.mle-use** or ths vltal lafom.8tloa4s tl file Masacial Goaditlon,the Legislature providedby Se~tZon 3 of the emeliding Act 4 pew1 **8tatu3re** ?14Lng

brtlcle 1416 crf

th4 Psnal Code, creatingaa ofrenae cad d.rlnlag It ac H tiad*w.antwand prescrlblag aBoa-able Olaude Xebell, page 10

**pnalshment** fcr the unlaufuldleaeminetfoo or publlcatioaof **any** of the data contained In H&e frlrgachlse tax report relatIag to the fiaanclalconditionof the corporation.

By suoh **Act,** under the general rulea of statutory ooartructloa

above rrferred to, It uaa the manifest laten- ~tlan of the lagirrlature to hold (LB

prlvllegedonly the Iafetlon am to the flnanaialconditionof the corporation and aot other lnformatton as to the name of the ccirporatlon, the offlcerr and direotorrof the corporation, or the principal office and plaoe OS buslneao of the corporation, which QS atated la your requeet ace avalleble in other recorda. In addition it ua8 oertalnlynot the intentionof the Leglalatuse to keep reoret the name of the 3 ent for service of procesa, elnaa the provisIonsof the 193 Act carried through verbatim Into the 1931 **Act** providedthat such name and address rrhould be available for we “In all other casea.” And the Legislaturelr not presumed to have intended the doing of a useless thing.

Ia thin ooaneotion va call attentionto a portion of the oplnlm of thlr department, being lo. O-4737,approved **September**3, l943, a8 to the ue8tIonof le@.slativeIntent la thb enaotmentof Artlole 7if3 the 4Wd Isgirlaturet 9, a8 waded by the Acts of

(I It 1s evident that the legialatlve purpo$ in*provlbiag that the reports shouldbe prlylle w-1 ~d~~~~~~r~~‘,:Fz~~t~~:~- quIrIng nto the flnanalalstatus of a oorporation, possibly to lte enUrramscld,at, and that ruoh an lnspeot’ion vaa prohlbltedla the lntereet of publlo policy.

. . . n. It Ia thereforethe 0 Inlon of thla depaztnentthat the Seoretaryof State may dlaa Pcae the nome of the person domlgnatedln the franchisetax report a8 the agent ,upon whom wvloe ma7 be had, and the anmuer to your question is therefae, Yes."

You k~ve oolled l

tteutloa to the provisionsof House Bill IJo.

641, AC.; ‘8th bglalahure Regular Se8sIon, 1943, Chapter 38, page 47b, MY Artlales‘%%b to h, inclusive,

t ‘,. k L’.~lEonablo Claude **Xabell,** me 11

Revlred Statute8of Texar, as belw aoatradiator~ to portion8 of the oplniea of this depertsent, being So. O-5210, approved lla9 19, 1943, aad request l reoonalderatiao of the opinion in the 1Qht of the 8bovv l naotmeat. It la l

**rlbnt** that **at the**  **t&i8** the above oplulon vao writtea ti approved oa Bky 19, 1943 **Howe** Bill Ho. bed net been oalled to the l tteatlonof &he writer of the 641

e iDion fOr the reaaea that no reference theretovaa made In tL oplnloa, ti vhile Ew80 Bill Ilo. 641 vaa approved bye the Covert&or

00 WI9 J.3,

1943, nevertheleaeIt did not **become Bf**  fwtlve until ala&y d898 therwfter.

The &bow eplnlon in queatlonheld thet the Secretary of Stde VW ~&ho? ed to atate vhether or not frenohiae taxes **hui beea**  paid **but t**  othing uld herein la to be aon**8trned** au &uthwlrlag a dlrolorureof the mount OS the taxes peld if l

wh taxer heve beea vholl9 paid, the amount a of taxer paid 8ad due If l wh taxes have been pertlellypeld, er the amount of taxes due or delinquentIf auoh tare8 **have** aot heoa paid.”

Reftienee to &Waler 7089b, 70890 and 7089d quoted abovo aad prtloularl that it ma the f the ltall8lted rtlona thereof uhowa

lnton ion of the Lagi8 p” ature to **mak4** ft the but f of the 

### Seoretar9 of Mats in aonneotLonwith the suforoeaen of the lien for delinquentfraaehlae taxer end penaltier to publicirecad make a utter of publta r&cord the neme of l wh delinquentooworatlon, Its prlnalpelplace of bualneaa em3 the emouut of all taxea and penbltleii not oulp then dellaquant **but** 8lae those %hioh might **aaarne** Ih the future,”and honco by DOlegal ooaatrwtlon oan it be assumedthat ouch items are prlvlleged.

Aa **a matter**  **of** faot, **from** the data containedIn thp ledger Ihaet ahwIng the emount **of** taxea dua bg the aorporatlon, it 18 meoifoatlyimpoaalble **?or** any pvraaOiavIng 8aoeaa thereto to aaoort*la an9 Inforivatlon aa to the fltmnalal oondltlon of the oorporatlon **under the**  foraula preaorlbed in Artlole 7084 alaoo the only lnformatlon to be derived from tha
want of &ax due uould be the amount of taxable capitalvhlch the Seo rstar9 of State laaeasea for franahlsetax due aud qhioh la not xnoeaaarlly the amount computedby the oorporatlen la it8 frenahiaetax sport, slnoe uldltlonalasseaamemta ~9 be audo **by** the **Seoretaq** of State,**i:. .,;**  **654 r** **’**

RoaQnbk ClAUcU fahdl, page 1;

You **8ls0** stats io 9sur lsttsr of requsot sa **follwrr** Yhis **departamiat**

ho lolrg bald **to** the vlev that l dlaeloaure of the nemas of the aervioe agents, offlosra ud dlmetors, and tho plaou of bualssss of s eorporatloh as uhova la the fmnah&w tu roparta vea not a vlol8tlonof tbs spirit and lot&or of Article 7089, R.C.8. of T&as. %%a

ooaalatent vlov k8a been that t&e reatrlotedoxaUn8tlon referred to the fi~~lsl aoxtditiolr ef s oapopatlon sud its fleaalaffairs ud th6f aInao a aorporatioa vaa desllng vlth **aad mud**  doprud a the pub110 for aucoeaa, ths publlo, psrtloular 9 arftdltora aad prospeo**T** tlve 

### lnv*atora, vaa eatltled to **auuh** lnforrutlon as to Its offloors aad dLructor8. Thla vleu **vaa** f6llotmd up to tha data of **r4ceIpt** of Opluloa Uo. O-5315, dated kk9 19, 1943.” It is a veil hovn rule of lav la Texas that la thu oaae OS the ooaatwotlon of a statute vhlah la ambiguous la its **teram, ooateaporacuoua** depsrtabental aouatruatlon thereof ‘by the otfiolals ohsrgwd with the enforoentent of the lau, and shloh OwtWWtlM lo sdhered to over a period of yeura, 1s **&l&l9** persuasive,and while aot bindlag upoa the aourta, ssvertheleaa vlll bs @vea great us t la th4 aourt’8 OMl trwtlouof anah tabi &” lt9. vi See Mo llum v. AsaocLatedRetell Credit Hamof **Au8** in, 41 3.V. **(Pd)** 45 (Co& of App.)

l[a vlev of tha gawvloua coaatruotlon by this der taeat in Opinloa Ro. O-4737 above tlve latent is snsatlag Article 708 2uoted as to the legiaarid the depsrtaiental ooaatwatIoa of uald ertlolo glrea by the Seoretar9 of St~atsta Off100 up to Hs9 W, W43, **when** Oplulos No. 0-5?10, ~*a approved by this **department (rithout**  houever overrullag ths

r lor **oplafou),** wl m view of the eaaatmentby tbs bgialsuro of Biooae Bill Ho. 641, Acts 48th Leglalstwe, W43, It la the oplaloa of thla depwtamot thst the mae of the oorporatloa m&Log a frenehlae tu report, the aMe8 and sddroana of ths effloera and dlreatora of a corporation, the looetloa of ita prlaaipal place of bualueaa,aad the ufm awl **addroaa e**  **the** ageat **upon y$aoa**  **wrvloe of**  proaaar **aay be**  had

**_ _**  : as **ml%oVn** by the IruAoUao tu report ssd the amountof franI, ohiae twa sml psnsltiea due and owlag, it any, bT the :Koaorable Ctnde Iabell, page 13

oorporatloo to the State OS Texas, may be fusnlshedby the 84oret8ry 0r Nate. c

AT1 thou rta of OplnIom Ho. O-5710, ajsproved lla9 19, 1943, and 0- 737, approvedBeptembar 3, W42, vhloh

r avs la oonfliot herevlth are overruled.

IkIng In this oplnlon Is to be aonatrued as paas- %a T a the validity of the provisionsof Nouae Bill no. 641, 6th Legislature. **Very** truly yours ATTORBTET

C- O? TZXAB

URtdb 

## 4 89 0. IC. Rlahards Aaalstant