I.. 

i; i. 

‘5: 

t’ .: i ,i 

) . f . 

4, 

OFFICE OF THE ATTORNEY GENERAL OF TEXAS 

AUSTIN 
* ,: 

-.__ - l 

644 

@The report8 requlr.d by thl.8 Aat aha be 

doawd to be 

o? the geaera !r 

iVilO&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 vrltlng made to 

the Swretary o? State, 8eoure a copy 0r saw." 

ay Xoumo all Ho. 180, itots 36th tegia’leture, ~egular &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. 

Sactlon -i , 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&tutor of Tex88, 1935, a8 Artio& 7089, Chapter 3, Title 139, 

vhioh 18 iII Ou’t l 8 ?O=OV8: 

* Said report8 shall be deemed to be 

prlvll&id’and not r0r the ln8peotloa 0r 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 prlvlll god and uot r= tba la8peotloa o? the geaeral :~,. 

publlo, bu% one :rltere8ted la the 8UbjeCt mette1, 

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 UBpha8ited pWtlOn 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'l Aillnotetad 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 8aended Artiale 7 9, VernOnor Anuotate&Clvll 8t8tuta8, and enacted vhat is nov kuova a8 Artlole 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 coa8tltuted and upon the conrtruetion of vhfah 18 predicated your reque8t, 18 aa f'ollover 

"Xxoept a8 henelu provided, all corporatlona 

nov~repulred to pay an annual franahlse tax shall, 

betvsen January lrt and Maroh 15th of e8ch 

xmke a 8VOrn report to the Sekcretary Of St8 r eY&n 

blauks ?urrrniShed bythat offloe, 8hovltq the t+- 

dltloa 0r suoh aorporatloa 00 the 188t day 0r It8 

prooediog flmaljnar. The Secretary of State 

may ?or good 08~80 8hovn by any oorporatloa extead 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- '~ 

thorlaed oapltal etoek, the oapltal at00k aatwll;r 8Ub 8W;b Ol d, 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 8ource8 aad 

th8 ge88 reaeipt8 from it8 bueiM88 done fu Texas 

for the Slwal yoer preaedlng; vLth a detallod belenoe 8heot and lnoam end profit and 1088 rtateunt ia such form a8 the SeoFetary o? State may 

presoriba l Wo r e a r0reiga corporetlon h o 8 twt 

heretofore doue bu8lueas la this State and lo 

antsd a pmmlt to do bu8lness lo Texas, It ahall 

r lie 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 

shall be 

488088ed a penalty or tea per oat 10) or the 

amount o? fkeMhi88 tax due by euoh corporetloa, 

payable to the Secrretary of State. togother vlth 

it6 fruwhlw tu. Saih report Ihall-be deemed 

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 r e8ea ta tlo f nl vldenae o? ruch OVnershlp to the 

tWretuy oi Stata, no othor examlaatioa; dlrr0168tWe8, 02 use, 8hall be permlitted Of aaId report8 except la the OOurld or mlm judloial prooeediage la whloh the State 18 a party or ln a 

suit by the St8te to oancel the permit or Iorreit 

the oharter of ruuh corporation or to collect 

peualtle8 r0r 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? Pub110 kZOOUtlt.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 0 l 8mlne the &port 0r any cmporatlon a8 

provlbd la 8wtloa 3 hereof, 8hcll makebova 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, roadiae 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 agaLnat Xort- 

@&WI, l tO . 

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 crq uir ri@t8, ln& o va er r hor lp lien8 in 8uch 

property uoless and until notice of suoh State llen 

ha8 been illed by the Secretary o? 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&- 

. (IPlphe18 ou&8) 

'A&tlole 708gc -- Seoretary a? State Authorlad to ~Reoord. 

'yhi .wcretary of State shell file and record 

vlsh the Olerk o? any County la vhla h he s realon 

to be118ve w oorporatloa ovlng ?raneh(fse taxo8, 

FWe1tl.8 8ad Iatore8t, ha8 real O& Per8OIUl1 p&Oparty a 0 06 or the taxes p8naltl88 and interest 

8and+&Gr thl8 Chaptei 8nd the lien8 aeaurlag 

th8 88~6 on a ?$a¶ prepaned or approved by the Attommy CWaeral of’ the State 0r Tou8 v 

.'._' 

"A&tie18 7089d -- Reoordlng and 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&ocedlng paragraph, 

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 shell be and constitute 

notice to all pa&tier deallng ~1% the r68l end 

m&80081 property Of 8UCh Co&PO&8tiOn III aald -’ 

county or th8 taxe8, penaltler rnd interest tren 

eccrued and to aacrw la the Suture em? of the 

llens herein granted the State of Texas." (I@- 

@US18 Ott&r) 

c 

Referonce 18 h8ro nude to Seotlon 3 of the Act (th8 

evmrgenoy ClaWbe) vhlch I8 too volumlaoue to set forth here, 

t vhioh rtater the intent of the Legislature in euactiw this 

emtulm6at. 

on6 0r the ?undmvmtel rule8 00 statutory construotloa require8 thet a statute be conatrwd as a vhola aod that 
siowrable GlaIMle 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 lateatloa of 

tha kglrlature~ Ia 8ooordawe vlth thin rule la laterpretlng the 8tatute, the Aat In It8 entirety 8hould be 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 8eemlngly oonflloting laoguage 18 aoatalned in the 8 atute, tb8 olrouiastance8 attendlag lt8 parrags 

uhleh bear upon the legl8latlve latent, and the 8tato or the 

la v a t the tlm OS it8 l aeotmat, the ooadltioa8 deslgnod to 

d to be aooompll8hed end the 

rhcllld ell be teea Into ooaJudp aharp, rpeakiag r0l, the Supreme court of Tern8 

lh the'oaae o Jtagno la Petrolem Company v. walker, 83 3.U. 

(%)-9P9, held u tollowr: 

'Eo 1nSlexlble rule oan bo aaaounoed ror the 

oon8trwtlon 0r statuter. Borever, the dtiaant 

rule to be obrerved 18 to give l r r ec to t the lateati0n or th0 bgi8utw0. Cbnerallp the Intent and 

me~~I~&,la obtained 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 ooastrulag en 

emndmaat to a rtatute.tha entire hlator 

F 

of the etatutory leglslatloa fran It8 original l nactmeaf mua, be ooaaldered la 

oonmctioa with tha later~etatloa 0r ‘ch8 meaning 0r the emendmat aad not th8 uordlq of the rtatute alone. 

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 sections 0r the 

ala law nuat &IB reprded a8 8 hamotioua wholfl, 

all 8eotlons autuallj acting upoa oaoh other. 

The rore&mlng rule of ooaetruotion van adopted by 

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 SUbpIt an 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 director which, 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 reqUlrexmat that 

.evrry r0wgh diarporatlon 8hOUld submit 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 lnterested from a personal or offlciel stand 01th should have 

aacaaa to the reports for the purpose of o it talalng laformatloa ooatalaed thareln and in order to do 80 the nature of 

such Interest mtwt be ahown to the aatlsfactlon of the Betrotary of State. I$ la .a180 evident that the purpose of CQ- 

~uirlng the report to contain the names 0r 0rriOgrs and 

direotorr, am3 in the oaae 0r foreign corporations the mine 

or the agent for aarvloe of procow, vas for the beaeflt Of 

all persona rho had bU#lUeSs deallags vlth the corporrtloas 

in quastloa so as to anable them to #Vail themselves of 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 corporatlcm obtains a 

per@l.t to do bUSiM88 ia this State, such chartera and permit8 

and tha lntormatlon contained therein are public record8 and 

available to the publle at large. These racords f&u?nLsh a 

statement of the oapltal rtock of the corporation, the o&me8 

or the OrriQOrS aad director8 and t$ae pvlaolpal p&ace or 

b\uriMSS, and al.80 ia the case of a forelgh OOrpO~atlOR~obuiaiag 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 servfce and the prlnolpa% 
: 651 ' 

iiaorab&e 9laude 14b4l1, pa&8 9 

plaoe 0r bu8lmra 0r both dom4atlo and fore&a oorporatloaa are 

ohaaged mlthout furl&r required notice to the Secretary of 

W&e, UI& h4iMe suah pub110 reoord4 bacoma obsolete. On th4 

oo&rary, the laa requires that the frsachlse tax report be 

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 oorporatlon in 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 re3atloar 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 Leglelature In 1931 again 4nmnded Aretlole 7c89 mid raqutred that the report contain addltloa.1 iaromm10a oowsralag tha ria4aol4l oondltloa or rtatua 0r th0 

oorpomtloa vhloh hiul not thereiiofors been required, aud uhlch, 

If 4vallcWe to the gea4rPl pub110 or p~tloulaP ladlvldU4ls 

who asserted a prlaa faoie fitcltus as interested p4raoa8, 

might vork ml8ohl8f aad Irrevocable flnaMia1 hardship upon 

th. aorporatloas required to furnish such Information. Among 

eh0 edditiotsl laformstioc 32 ?equ1rad vas a detailed belcaae 

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 coadltlon of the corporation 

van thet; or s~lv~aay or lasolv4aoy. 

Purrcant to such legtiatloa the Legislature then 

proc.8ded to dsSlaa who u8re interested persona vho should 

Save woe88 to ttrr lnforttmtloa in queaflon end th4 use to 

tihloh such laforlnatlon might b4 put by pereons legelly author9,8&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 lnformatlon contaiaed thwela'aor could th. lav enforcement officers of the 

State US6 such InformatLoa except 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.8tloa 4s tl file Masacial Goaditlon, the 

Legislature provided by Se~tZon 3 of the emeliding Act 4 pew1 

8tatu3re ?14Lng brtlcle 1416 crf th4 Psnal Code, creating aa 

ofrenae cad d.rlnlag It ac H tiad*w.antw and prescrlblag a 
Boa-able Olaude Xebell, page 10 

pnalshment fcr the unlauful dleaeminetfoo or publlcatioa of 

any of the data contained In H&e frlrgachlse tax report relatIag to the fiaanclal condition of 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 prlvlleged only the Iafetlon am to the flnanaial condition of the corporation and 

aot other lnformatton as to the name of the ccirporatlon, the 

offlcerr and direotorr of 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 oertalnly not the intention of the Leglalatuse to keep reoret the name of the 

3 

ent for service of procesa, elnaa the provisIons of the 193 Act carried through 

verbatim Into the 1931 Act provided that such name and address 

rrhould be available for we “In all other casea.” And the 

Legislature lr not presumed to have intended the doing of a 

useless thing. 

Ia thin ooaneotion va call attention to a portion of 

the oplnlm of thlr department, being lo. O-4737, approved 

September 3, l943, a8 to the ue8tIon of le@.slative Intent 

la thb enaotment of Artlole 7 if3 

the 4Wd Isgirlaturet 

9, a8 waded by the Acts of 

(I It 1s evident that the legialatlve 

purpo$ in*provlbiag that the reports should be 

prlylle 

w-1 ~d~~~~~~r~~‘,:Fz~~t~~:~- 

quIrIng nto the flnanalal status of a oorporation, possibly to lte enUrramscld,at, and that 

ruoh an lnspeot’ion vaa prohlblted la the lntereet 

of publlo policy. . . . n. 

It Ia therefore the 0 Inlon of thla depaztnent that 

the Seoretary of State may dlaa P cae the nome of the person 

domlgnated ln the franchise tax 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 provisions of House 

Bill IJo. 641, AC.; ‘8th bglalahure Regular Se8sIon, 1943, 

Chapter 38, page 47b, MY Artlales ‘%%b to h, inclusive, 

t ‘,. 

k L’.~l 
Eonablo Claude Xabell, me 11 

Revlred Statute8 of 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 tteatlon of &he writer of the 

641 

e iDion fOr the reaaea that no reference thereto vaa made In 

tL oplnloa, ti vhile Ew80 Bill Ilo. 641 vaa approved bye the 

Covert&or 00 WI9 J.3, 1943, nevertheleae It did not become Bffwtlve until ala&y d898 therwfter. 

The &bow eplnlon in queatlon held 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 aon8trned au &uthwlrlag a dlrolorure of 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 pertlelly peld, 

er the amount of taxes due or delinquent If 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 aonneotLon with the suforoeaen of the lien for delinquent fraaehlae taxer end penaltier 

to publicire cad make a utter of publta r&cord the neme of 

l wh delinquent ooworatlon, Its prlnalpel place 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 DO legal ooaatrwtlon oan it be assumed that ouch 

items are prlvlleged. 

Aa a matter of faot, from the data contained In thp 

ledger Ihaet ahwIng the emount of taxea dua bg the aorporatlon, it 18 meoifoatly impoaalble ?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 capital vhlch 

the Seo r sta r 9 o f Sta te l aaeasea for franahlse tax due aud 

qhioh la not xnoeaaarlly the amount computed by the oorporatlen la it8 frenahiae tax sport, slnoe uldltlonal asseaamemta 

~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 

th a t 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 vlol8tlon of tbs 

spirit and lot&or of Article 7089, R.C.8. of 

T&as. %%a ooaalatent vlov k8a been that t&e 

reatrloted oxaUn8tlon referred to the fi~~lsl 

aoxtditiolr ef s oapopatlon sud its fleaal affairs ud th6f aInao a aorporatioa vaa desllng 

vlth aad mud doprud a the pub110 for aucoeaa, 

ths publlo, psrtloular T 9 arftdltora aad prospeotlve 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 tr wtlo u of anah tabi 

&” 

lt9. See Mo vi llum v. AsaocLated Retell Credit Ham of 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 2 

uoted 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 eaaatment by 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 amount of 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 fusnlshed by the 

84oret8ry 0r Nate. c 

AT1 thou rta of OplnIom Ho. O-5710, ajsproved 

lla9 19, 1943, and 0- r 737, approved Beptembar 3, W42, vhloh 

avs la oonfliot herevlth are overruled. 

IkIng In this oplnlon Is to be aonatrued as paas- 

%a T 

a the validity of the provisions of Nouae Bill no. 641, 

6th Legislature. 

Very truly yours 

ATTORBTET C- O? TZXAB 

URtdb 

4 

89 

0. IC. Rlahards 

Aaalstant