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 framvhiah ve quoteI 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 aoasiderationthereof that the tramnotion aoxutltuteb interatatecomaerae, 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 theI : “,, .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 

### referyou 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 thehabit of taking thb Ol’dbl’, OOllbCttiag for 86BO md thb OCU&N4 8bad. tlumerohandlra dlrbot to the purohaaer. Bovwer, 8embtlsb8 thbmbrahandlab 18 *bat to the **881a83ady** vho, in 

### turn,delivorrthembrohandirb."
rt 18 our opinion **th6t** the a66itional raet thrt thb ~erbhaadi8e 9.88aetUtea abut dirbotlr to the ralb8ladjvho 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 de**SiRibXt8 Of**  thU **%lpFCSlb** COUFt Of thb mnitbd State8 thbrbti aitbd.

In Caldvellv'rIolrth Oarollzm, 187V. **9. 622,**  **17 L.**  **W.** 336, **23** Sup. Ct. Rep. 229, a taxitq ordinance of the olty of ffrbba8- boa-ovaa held invalid a8 an ualavful intorfbrenaewith interstate uowbrbb, where a pbrtrslt 00mp8ny bagagbd inmlcln5~**pisturba and**  fra~b8in Chloago **rold** tbm upon ordbro rollbltbd in lRmth 

### Carolian, rhippingthb piOtUX'bb aXId-88 in 8bl3U8te mekagb8 t0 

### it. OW 8gbat., vho plaobd the platurb8 in thb%r pr~pbr 

### frambu and dbllverbd thbato thb pbraono ordbrlng thbm. Thl8 

### va8 **held to**  **be** a **trmaae** tloain lntbratateaemmrae aad beyond the taxlq power of the statb,and it vas held tomake no dirmbttc0 that thepicture8 sad fnw8 vere tipped to the oamp~ny ltrelf at Wbenaboro, vhbre the agentof the coptps~l~ rboslvbd tham fmm the railroad at it8 dbpot, Uarrb6 than to him roan ln **Ureeaabore,** opened thb pabkagb8, **took** Outbnd aesorted thbm, **and** put them togbthbr,anb in thl8~fom dblivend thbm to the purehaners In thb aity of Wbbu8boru, vho had Previouslyordered thbm. **Of** thla featurb of thb eaab,vhloh had beenheld ln the supreme aow?t **of Iorth**  Carolina to diffematlate UI sane from tha fomer aa848, ths Suprbme **Court** of thb Unit64 State8aald **(P.** 632):

"Nor does the fast that the80 ortlalervbre not shlpped 8eparatelyan6 dlreotly to baeh individual puroha8er,but vere l ent to m agent of the **vendor** at Qreemboro, vho deliverad t&m to th8 purcba88r8,

tdeprive thQ-tranasotlonof 

## its ohoraotbras later**State 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 artioleaby an sxpm8a company,vhlah should oollset on delivery, such a mode of deliverywould 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 eommtmiaatioiukfon US, thb lm 8xoiSb t8X **levied** by Artiale 7047-l.VernOn*# ¶%mi%aClrll 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