___ _ -._, --- --.,. .-_ **OFFICE-OF-THE-ArTORNEY~ GENERAL**  **OF TEXAS.**  **-- -.--_-**  **AUSTIN**

58&A the wrding of tlm 

### rt8tubo8a undo* 8OOrd aor., aan t&a ut&* Tu xosrdnpcplru0 report Mplaoeaalntu@bl~val~orr ttmu\Mptbor~ti aml*ro, The7 do not ova 8 aertlf188to of xlnrreit7 aa oonvaAbn0. or 8ny Idd a? frulohl80 the 18 tax

### rblo,yotthwomlghtba am Qlwrlalaatloalnplaot!is%%z lblo valua oatthe oortlfloato of the me

ora and not roquirlng tho tlaautborirod 

### doalorr to pa7 tblo tax..Honorable George H. Sheppard, page 2

Artlolo 7105 of **Vornon~o** Civil Stotutoo of Texao am amended bp Artlolo 13 of Houoo Bill 8, Aoto 47th Leglolature, Regular Seooion, provide01

l l l l l

8oh **'notor bum**  **company, am**  deflwd in 

### Chapter270, Acto, Regular Seoolon of the Fortl8th Legloloture, 80 uen6ed by the Act8 of 1929, First Celled 8sool0n of tho party-flrot Legloloture, ohapter 78, and uoh gomon oorrler 

### motor oarrlor' 

### operating under oertlflo8too of aonvealenoo uxd neoooolt~ looued 

### by thoRallroodOo~~loolon 

### ofTour, dolrq bu8l.n.88vh0117 **or** la part within thlo Pkto, 

### vhethorinCOlQ0lut.d und.r th. 18V0 Of thio State, Or Of Ui7 OthW 8t8t0, krritOl7, Or iOX'.- OOUll8l7, aad every 

### otherindividual, ocmpony, aorporatlon, 

### or 8OOO~i8tiOIldoing bUOiWO0 Of th. O-0 Oh8~Utel' ill thi0 State, in &tiOti t0 th0 Cd V81OrvP tOXCI0 OXl tangible prOpertie Vhkh are Or WY be irpO#ed UpoP them reopectlvel7, b7 l8v. oh811 **pay** an omaual tax to the State, beginulng with the first d87 of **Janwry** of e8oh year, On **the*** intangible 

### soooto8nd propert7, and local taxeo there68 to thoyuntleo ln vhloh 

### lto buoineoo lo 08rried 0~1 l + l Artlole 7106 of **Vernon18** Civil St8tuteo OS Toxmo provldeor
?mlIeen the

l oeond d8y of Jarrurry8nd the rir0t doyolHmohofo8oh7wlr,every l.ndlvl&lml#oapoay, oorporcrtiosl

8ad 8ooooirtian ombrroed within the 

### provloloM of tfu next 

### preoedlag8rtiolo of 

### thloohopter, or aorLngvlthlnlto l 

### oopo a& Intent, l 

### h8lJmako out Old dd.iV@? intO th. ~O~OOOiO~ Of 0816 t8X O-Ol iOtlW8 

### l

trtUUdOOlLt8iningtho iniol'lUtlO8~UllWd 

### ofltw thlo elmpter,vbioh 

### otatoaentohollbodul7 Ve?lfid b.7 tb 8ffid8Vit Of th0 bldiVidor1, Or OLU 9f the ofSloero

ofthe

o ompauy,

oorpontlon



### or loooela- tlonlqvhooo

behalf

itlomade,



### orby the

rocelver,
~o oigwe,

ortrwteoinbank rupt07 th~reof.~ It**lo Ob8r**  **from JOW**  l **totemmt** that **the** trucking **OOII** aerao **roforred** to **br you**  **do not**  **hove** oeFtlfla8tes 

### aor 8uthOrity tm th0 Rdll’Od OariOOiOl% Of %X80 t0 Ul@8ge in th. Ut.?P?iOO **uulbuolaeoo** vhloh **thbyure oonduetlag.**  **uo** 

### p~owe,howvor, **from** the oktemento la Tour reqwot, that ooah ooaeerno ore 88tU8lu 

### l ng8ged

either vho 17 or in part la buolneoo o? tho 0-e d8racterHonorab1.eGeorge B. Sheppard, Page 3

which would require ouch trucking oonc4c~u to obtoln oertlflo8t4o or proper authority from the Rsilrood Cmlooion In order to entitle them to operate lovfully la this otrte. Obviously then they hove not obtairud oe?t1?10ot48 80 required 8nd provided by Artloleo 911-a 8nd 9ll-b 

### of Yamon's OivIl 8totUt48 of TOX~O, 80 amended8

Artiole 911-6, Seotlon C, provider:

'The tern tXotor Bw Aot (Art1014 91&i P.C. Oamany* 

### 1690a ? vhen wed in this

matans eve17 oorporation or 

### peroono 80 herein deflned, their 100044o, t?UOt440, mO4iV4C0, or t?Wt440 8ppOint4d by any court vhoto04ver, ovnIng, c0atrolling, oporatlng, or monoging 8ny motor prop4114d psoo4nger vehicle, not uouolly operated 08 or over rails, and engaged ln the buoIneoo of transporting p4roono for o0mp4aostlon or hire over the pub110 highv8yo vithln the State of Texas, vhether oxmrrtlng 

### over flxed router or fixed schedules, 

### or oth4rvioeJ provided Mther, that tho t4rPa

### ‘DIotor Buo Capany' am u8ed ln this Act (Art. 9lla; P. 0. 16908) oh611 not include aorporetl0no or peroono, their 14*0w*, truot440, or ~04lv4r0, or trustees appoinkd by on7 00urt vhotooever, laoofrr am the7 ovn, caatrol, oper8te, 

### or monoge motor propelled poooenger v4hlc140 oporoted wholly vithln th4 limlto of any incorporated town or city omd tho l ubwbo thereof vhether 

### l

ep rmtel~

inaorporoted or otherwise.'
Seotlon 2 Ofl

81d Artic10 911-8 provldeor
"All motor-bum coapan188, am defined herein, are hereby d?alored to be *c-on carrierot and oubjeot to mgulrtion by the State of T4~00, and aball not operate any aotor propelled paooenger vehlale for the 

### regular tronoportoti0n or penon am paoo4ngoro for c0mp4noation or hlr4 over any pub110 hlghvsy ln thlo State 4xoept in oooord8nco vlth the provlolon of this Act **(Art.** $Jlla;P.C. Art. 169oa), provided, howwer, that nothing In this Act (Art. 

### 9llai P. C. Art. 1690~) or 8n~.pr0vl

### l i0nthereof shell bo oonatmted orheldto lnwm8n

### ner rffwt, llnlt, or d-ye cities and tarno Iowa ex4r4loing any of the 

### powers granted tm by Chapter 147, pages 307 to 318 lnoluoivo, of the Oenorol Lows of the State of Texas, passed by the Thirty-third Leglolatare, or ony amendments thereto.*Honorable George Ii.Sheppard, Page 4

Section 3 of tb some statute provides for the loouone cf certlfloat4o 

### of 00nv4nlsnoe and 

### n404001t~,in proper lnotanoeo by the Railroad Ccmlooion of tho State of TeXao.

Article 1690-0, of Vernon18 Pural Code of the State of 

### TOUS, nukes it a pen81 offenoe to operate a sotor bum caapany* in violation of the opplloable lava of this state.

Avtiole 911-b, lMotlon (g), of Veman~o Civil Statutes of Texaco,def&nm the term %otor oarrler" am follovo:

*The tern *rotor carrier* ~04.~ any perocn, flnr, oorporatlcn, oapmJ, co-partn4rohlp, 8ooool8tion 

### or joint stock aoooclatlcn, **and** 

### their 1400440, 

### mcelvero or trustees appointed by any Court vhatooevor, ovnlng, oontrolllng, omaogiug, 

### operatingor cauolng to be operated any motor prop4lleduhicle rued in trapsportiag property for ocmpenootlon or hire 

### overany public hlghwa~ in thlo state, whom in the oouro4 

### of ouoh traaoportatlon l hlghvay botveon tvo or more lnoorpcrotl d oltioo, tows or villag40 

### lo traveroedj prodded that 

### the term 

### botor aarrlerl 

### 80 uood 

### In this Act rho11 not lnolwle, and this Aot shall not apply to motor v4hi0140 op4nted oxoluolv4ly vithln the incorporated limits of oltleo or towns.'
Seotlono 

### 2 cad 3 of 

### aridArticle 911-b make it unl8vful to 

### opemte a “rtiotor oarrler* vlthout first having obtained 8 oertlfloat4 of convenieaae and necessity from the Railroad 

### Comloolon. Article 1690-b, of V4mon~o Penal Cod4 of the State 

### of T4x00, lo the applicable penal statute pertaining thereto.

Ve h4v4 

### not foundthewords 8aamon oorrlermotoroarrler,' am wed in Artlole 7lO5, l upm , opeciflcally d4fined la tho c8rrler l t8tuteo referred to abow. 

### Bowever,from tho 4xpr4ooloao used in the 4404 of Central Fni.& Limo, Inc. 

### et 8l vs. me?, et 81, 117 8. U. (26) 1102, 4rzwr dhalooed, jwnt cormot, and from a oonolderotlon of siid Artlolb 911-b, ve think the Leglolaturo lVldently intended that prcvioinuo of Artlols 7lO5 to bo 

## l peolflc8ll~ appllcablo to sotor orr'rloro"ma dofln4d in maid Art1014 gll-b.

Tho L4glolatur4 must haVa. Ip&wg&y mlt.mlt.~~& pm&~~~o~q~~&~~~~ 84~4 eh8raoter in this otst4, ln addltlcn to the ad VolOr# t4~48 on tangible properties l l l ohall pox 8n annual tarrto th8 #tote
l l 4 cm Uulr intangible ooooto and property, 8nd local t8~40 thereon to th4 counties in v%lch its buoln4oo 18 oar rled on l 4 4

.Honorable &orge H. Sheppard, Page 5

We thlnk that the Legiolnturo olearly omant to Include, vlthln the m44nlng of the oentenoe Just quoted frcnnArticle 7105, any lndlvldwl or concern "doing buln400 of a oimllar chamcter' to A **“motor bum**  ccsupang"or a hotor oarrler." The fact that the indlvlduol or coqoorn ham not caoplled vith the lavs of this 8tAte doer not ret&in the otlvngth of our ocncluolcno. Rather It 

### 8tmn@henO it. Th4 L4glO~.atUX'4 c8nnOt **be** 

### p?40UWd, **in th4**  8bmono4 of compelling vordo clear17 

### l hovlq a contrary lnt4ntlon, to h0v4 intended an absurd, or unjust or unfair rerult of th4 8ppllortlcn of the intonglble tax law so am to result in peounlw7 4dv8nt8g4 

### or favor to those vho vlllfull7 or lmdvortentl7 dlol-468X’& 

### the 14VS Of thi0 Ot4t4. 39 Tex. Jur. p. 246. We think the statute permits no ouah lnterpxwt8tlcn.

It vao h41d in the o804 of Thcmpoca vs. MaDonold, 59 S. Ct. 61, 305 U. 8. ~63, 83 L. Rd. 163, that ths Interot8t.eOcmmrao Cdoion has Jurlodlotlon 

### of acamoralal conolderation 

### l p pert&lning to lntmtatc truok buoin4oo QD 

### highwp under tho Federal 

### MotorCorrlor Aat, 49 U. 8. C. A., 840. 301, ot seq. but that the p?404MAtiOll and safety of hlghvqo th4m041v40 lo v1thl.athe jurlodlotlon of the St8t4 **Corrpli881On and**  that **the Texas**  Rallmad Coalsol4a~o 

### orders, rvfuolng lnt4rotot4 **oontroot** 

### motor **turr14r10** 

### patioOiOllt0 US4 Ot8t4 a&avrrO, 8r4 hO~?AtiV4 0nl7 Vh4llit lllld4?tAk40 to u4r4104 oontrcl 

### over lnt4rot8k ocmero4 lto4lf 

### rather than the 88fety of a -7 and thk trcrvelingpmbllo. Th4 F4derol Rotor Carrier 

### Act, Title 49, S4otlcn x2, p. 8..C. A., 

### provldesr

"The provlolono of this ch8pter 8pply to tho tr8noportatlon of pa004ng4~0 or propert b7 motor CA??i4?0 engeged in int4mt8t4 or ?Olrign 0~4lw4. +*4*

Thuo it opperro that the holding la Thmpocn vs. **HoDonald,** mupro, vculd b4 equally appllaable to a 

### “motorbuo a~" am oont4apl8tod ln Art1014 911-8, oupra.

It ham b4en hold ln Tips vs. Rdlrmd Qaloolon of T4euo (Civ. 

### App.) 110 8. V. (2d) 585, that 

### when A motor 

### arrrlerlrongagedla both lntorotote and introstote ownwoe, the 

### Fdaral D&.4?- l t8te Daaneroe Ccmmloolon md the **State** Oammisolon **in** which it Operates, up each nqul~ of it & certificate 

### or pennlt to 4ngog4 

### 88 ouah motor oorrler.

P~'OC8 It is, th4refor4, 

### apparent that either a "rotor bum ocm-

"ornon a&rrler motor 

### c8rrler,” am ocnt4mpl8ted vithin the l t8tuteo heretofore 

### referredto, and engaged in interstate 

### oawroe must obtain a 

### permitor 1104n04 or aertlfloate from theHonorable Oeorgs H. Shep~ml, page 6

~llroad Cmml88lon before wing the hIghvaT of thlr 8tate In 8uoh Intorstato buslne88. Failure to 

### a0 80 v0ula 

### rt3na.r 8uoh Individual 4r oonoexn liable for a violation of the 

### l pplloable Tsxar lava.



### slnoe **the tu**  levied by 

### raid Artlole 7105, rupra, 18 an ad valorem tax, ve think there oould be no dl8tlnotlon betvm thoee 

### individwl8 or oonaemm, referred to In your vert, ln80- 

### far a8 they might oa8e vlthin Article 7105, 8upra, vhether they be 

### engagedin intercltateoomeroe 

### or engaged ia pure4 lntrarhte oomeroe or both.

Icu 

### are, therefore, re8potmlly advI8ed that It 18 our oplnlon that 

### lndlvidtaal8 or ooneemu , 8uoh 

### a8 are referred to in your nquert, vhether engaged ia lntrartate 

### buslnew or lnterrkte bu8lne88 or both, and vho do not hm ruch authority or pomlrsloa from the Railroad ComIroIon of Texa8 

### a8 may be required w Artloler 211-a and 911-b. 8upra, 

### foreithera **“motor**bu8 ocsp8&' or 

### a 

### ccmcn aarrlormotor carrier, a8 

### thefaots 

### Ineaoh

### ea80vwld require, but vho are doing bwlne88 

### of the-e oharaoter a8 tho8e Indlvldual8 **or** oonaeras, oome vlthla the prorielonr of Artlole 7105, 8upra. It follovs, therefore, t&t they are required by 

### rtatute (Chapter 4 of Title 122, Revl8ed Clvll Statute8 

### of Texae, 192fj),to file a report in th8 aanner therein provided.

we tru8t that In thl8 aumer ve have fully uuvered your

.

-=jt&zp~

Harold NoCr8oken 

### A8818knt

?