OFFICE OF THE A’ITORNEY GENERAL OF TEXAS 

AUSTIN 

nanamble Qeorge B. Sheppard 

CQlptmller of Publlc Acaounts 

Auurtin, Texae 

pee 8lrt apinion Ilo. aRet Llabllit 

Vnder data of D 

quertion, and Sor the faa 

fou -ior us to attaohed 

fram vhiah ve quote I 

it the above 

8 austowr in 

rubjeot to fIna1 

Ino., in Rawas 

oaked In BxaI, 

and no 8aler (P& the mer&andira 

of the sale. At the 

down pamant 16 made 

d ii the order 18 not 

l aoasideration thereof that the tramnotion aoxutltuteb interatate comaerae, and the tax levied by the above-cited rat vould 

9 8 direct burden thereon, and aonsegwntly obnorlous to the 

Wweroe olauoe" of the Fedsrel ikumtltuttcm. Rxoept a8 the 
I : “,, .q 

, ; .L 

marable Uborge H. Sheppard, Page 2 

a&ant faatual statbmbnt 18 altered br clubsequent letter of 

Q.W Deowber 11, 1941, by your Hr. U. 0. S&ullb, thb opinion 

g&ybrtbd to in aontrolling and ve refer you to samb. 

In the letter laat rbfbrred to, you call our attention 

to thb follovingr 

'In regard8 to thl8 letter, f vould like to advi8b tht It ha8 mm8 to my l ttbation th6t th8 8alb8- 

la&lb8 for thi8 aomr.uuiy are In the habit of taking 

thb Ol’dbl’, OOllbCttiag for 86BO md thb OCU&N4 8bad. 

tlu merohandlra dlrbot to the purohaaer. Bovwer, 

8embtlsb8 thb mbrahandlab 18 *bat to the 881a83ady 

vho, in turn, delivorr the mbrohandirb." 

rt 18 our opinion th6t the a66itional raet thrt thb 

~erbhaadi8e 9.8 8aetUtea abut dirbotlr to the ralb8ladj vho took 

the ofdbr, or any other agent OS Lwhsr’r, Inoorporatd, for del&b-, in tUrn, t0 the ~&llBbC, Vi11 IlOt IpblOVb thb inStWit 

.itwtlon from thb SS~b of our Opinion Ilo. o-J1263 an6 tlu deSiRibXt8 Of thU %lpFCSlb COUFt Of thb mnitbd State8 thbrbti aitbd. 

In Caldvell v'r Iolrth Oarollzm, 187 V. 9. 622, 17 L. W. 

336, 23 Sup. Ct. Rep. 229, a taxitq ordinance of the olty of ffrbba8- 

boa-o vaa held invalid a8 an ualavful intorfbrenae with interstate 

uowbrbb, where a pbrtrslt 00mp8ny bagagbd in mlcln5~ pisturba and 

fra~b8 in Chloago rold tbm upon ordbro rollbltbd in lRmth Carolian, 

rhipping thb piOtUX'bb aXId -88 in 8bl3U8te mekagb8 t0 it. OW 

8gbat., vho plaobd the platurb8 in thb%r pr~pbr frambu and dbllverbd 

thba to thb pbraono ordbrlng thbm. Thl8 va8 held to be a trmaaetloa in lntbratate aemmrae aad beyond the taxlq power of the 

statb, and it vas held to make no dirmbttc0 that the picture8 sad 

fnw8 vere tipped to the oamp~ny ltrelf at Wbenaboro, vhbre the 

agent of the coptps~l~ rboslvbd tham fmm the railroad at it8 dbpot, 

Uarrb6 than to him roan ln Ureeaabore, opened thb pabkagb8, took 

Out bnd aesorted thbm, and put them togbthbr, anb in thl8~fom dblivend thbm to the purehaners In thb aity of Wbbu8boru, vho had 

Previously ordered thbm. Of thla featurb of thb eaab, vhloh had 

been held ln the supreme aow?t of Iorth Carolina to diffematlate 

UI sane from tha fomer aa848, ths Suprbme Court of thb Unit64 

State8 aald (P. 632): 

"Nor does the fast that the80 ortlaler vbre not 

shlpped 8eparately an6 dlreotly to baeh individual 

puroha8er, but vere l ent to m agent of the vendor at 

Qreemboro, vho deliverad t&m to th8 purcba88r8, 

t 
deprive thQ-tranasotlon of its ohoraotbr as laterState QQIbrOO. It van anlr that thb vendor u8ed 

tvo instbad of onb agwwy U the delivery. It vould ! 

#b(11 UVidb?it thrt, if thb VbndOr had Rent thb artiolea by an sxpm8a company, vhlah should oollset on 

delivery, such a mode of delivery would not have Rubjested ths tr8iuaatlon to state taxation." 

It is, therbforo, our oplnlan that ua6er bither p&n 

Or m&it& Of dellvery Of the gOOd8 in qW#tiOn to the Ultatb 

maer, set out in the eommtmiaatioiu kfon US, thb lm 

8xoiSb t8X levied by Artiale 7047-l. VernOn*# ¶%mi%a Clrll StatUt88, lug aOt OmStitUtiOl%8lly be oQllW$tUd by you. 

ar8 

Tnuting tb.0 fOPbgOing fully WSVbrS yOUI. %lltJttiq, v0 

Yours Vbry truly 

.+!4!&- :e..,.,!i 

.,I