OFFICE OF THE ATTORNEY **GENERAL** OF TEXAS

AUSTIN

Honorable Vfilllam J. Larnon Seoretarg of State Austin, Texas

Dear Sir: Attention; Claud

to z8aov8r additlondl dot, which had been

n goes rsoelptr ala&&l 88 done In Inter-StateComIn favor or the plfilntlfis tlon~sultbrought by ,Che y In Cause no. 

### 60266**and** In the 98th Dietriot Court oi Travis ditlonal rranohi8e taxes paid **undrr** had b88n alrasesed on the bade o$ pt8 olalmed a8 belne derived from
n Inter-Stats Ccsameroe.The plaintIf? the Southern Pins Lumbsr Compeny suit
are member8 oi~thsTeraa Btat8 MaauraotureraA88oslition. The Amooiatlon ha8 e8kedp8rmi88ion Of the Seoretiary

or State to allow on8 or their r8pre8entatiTf38 to iuqmot the 18d&Sr 8hOst8 Or this oftie ?Or the plil'pO8e

or ooaiplllllg

a li8t of the oorporatiozie rho

**are** not memb8rs Oi the T8Xa8 StateMalAuiaOtWlrer8 A8800:8- tlon and who paid, wlthout prote8t, th8 additional traaOhi, tax a8B8888d in 1938 on theba8i8 d 

### 100%Of th8ir @OS8 reOtlipt8

being d8rired fiOlll bailin done in T8Xa8.

### 577

Honorable William J. Lmmoa, pago 2

“tJZld8r

**Art.** 

### 7089O? th8 R8t188d Statute8 uhloh 8aJ8 in paft: 'aaidr8pOrt 8ha11 be d8emsd to b8 prlvllegedand not for llupeotlonby the general publlo', ato.,would thi8 off100hare thsauthority t0pumit iII8p6OtiOn Of the 18dgar aOOOIiIIt of the88 oorporatlon8?~

Art1010 7089 of th8 R8vi8ed Civil Statute8 oi T8xa8, 1925, **a8 emended,**  and **r8?U?8d** to in your 18tt.r. r8ads a8 fOuOw8:

Said report 8hill b8 demed to b8 privilag8d iid'& ror the 

### iwpeotltm of Ohs general tiblio, but a bona rid8 8tOOkhOldu Oming 0llb pm 08llt

P1s) Ormore Ot th8 outrtlrrding 8to@k Of any OorporatiQ, B6J 8XS4lkin8

8uOh r8tUWl6 UpOn **pZ88@QtatiUCl Of**  @?id8Qe8 Oi 8uOh Ownezrbip t0 th8 #*0?8krl of 8tat8. NO Oth8r **8X8min8tiOn, diSOlO8luO8,**  **or ~80,**  8hall b8 p8zrittad Of raid report8 8XOept illthe 0-88 Of 8QO **jodloial** pxOOQding8 hi uhlah the stat8 18 a gmrty 

### or iII a 8Idt by the state to OanOal th8 p8rrit or fOTf8lt th8 OhUt8r of 8uoh oorporation or to soueot penalties for a riolatlon of the law8 of thi8 Btat8, or **ror** lnform8tlonof mhy offioer,Of this State ohargadwlth tha enforoar8nt Of it8 tiw8, Ineluding th8 @mptrOue@ Of Pub110AOOOMt8, StateAuditor and the dtata Tu h~unis8ioner.

. . .*

**We**hare oaretullp examinedChapter 

### 3 **of** Title 

### 122 of the R8vi8ed Civil Statute8 of **T8%a8,** and W8 hare be8n unable to findany statutewhioh 8p8alfiO~iy make8 a ledger sheet aooount a pub110reoord and open to the inspeotionof the generalpubllo.

We **are** adrillsd

by **your** Departmnt that tha ladgm sheet8 are used in International tabtilatlng machine8 and OOntaln a reoapltuletlon,or at least refleot sum8 of thedata, which IS 8hOwII

by the franOh tax report required to be ?il&i under Chapter 

### 3 of aald.Title 122 of the Revised Civil Statutes of Texas. It will 8how a composite record o? data, dates, othermaterial andpertinent lb?orm8tiOnusedby your offtoe Inmaking it8 oaloulation to 8how the amount of rranoh.588 tax due, the date8 of'anypaym8ht theroot, the **emOUllt,** If any, paid underprotest and auy 8.mount which might **b8** baok aesessedby the Seoretary of State or knj fkmount which might be a88e6Ead in addition to the ainount Of tax a8 QalOtiatOd by the oorporatlonIn Its franohlse

## taxreport filed with th8 Seoretiary

or State. It will, ln a propox oa8o **where** thaHonorable WilliamJ. Lawson, paga 3

OOrpOratlOnha8 bsoome dsllnqueat in the p~ment ai it8 iranOhi8a taxs8, 8how the date and the aat of th8 Ssoretary of State in forfsltlng the corporation*8right to do businees in the State, In the manner 8pOOifiO~lp provided inArti 7091 Of said Chapter f of Tit18 122, R.C.S. of Texas.

We are oonpelledto the 00n0lu8i04that th8 legirlatmr iutanded,by the 8naotr44tof **Mtio~8** 7089, 8UpZfA, t0 pl'8teJit

the gNI8ral pub110 fromb4Vlag 1100.88 to the rrauohise tax re ortr r4qoir8d to be filed dth the SaOretex~ of State

### ii y any 

### boae8ti.o or 

### foreign oar**paration,** and in addition thereto that the 8oope of th8 atatuts would apply to any other

### x8OOxd8 whioh rotlaot any data (IIinioraation

### takea from #aid fPMOhi84 **tu**

**It 18**  evid8nt that the lsg%8lativ8purpO44 14 ~%%ng that the report8 4hould **b8 ritll4@d**  **?rw** g844ra.l

pub110 in8p4OtiOa~48 @brie d44igmd **to** E. 

### prermt persons from lnqulring into 

### th8 iinanoial **4t8tu4** of a oorporation, **poarfbly** to it8 8ubarra44444t,and that iruoh UI **in4p8OtiM WI8**  proh:b&tad in the tllt8r88t Of publie polloy., We bellare that tha~ledgro 8hWt8 of l aoh obrporat~on aoootmt ara autitlad to the 4am8 

### immuulty -' 

### trora iIl8PaOtiOL To hold Otharvi84would, w thialt, **be** authorleingthat to be done lndlrwtlp rhloh **18 db8OtlY**  and ex&ewl.y forbiddenby the obahut8. There **14** nothing toprevent a pemti, who la famil~u with the tax tat8, and rho i4 glva4 th8 total anion& Of the tax l4804 4ed by the Seomtarp of Stats, fran figuring baok to the oapital 4truatum of a aorporatlon,which 18 among the thing4 the 8t8tUte was designed to prevent.

It Is olsar that under the faot4 pra46nttdby fou the pereondesiring to inapeot the ledge% sheet8 doe8 not purport to be a etoakholder cmnisg On4 per oant (1%) OXmore of the oatetaudlng 4took Of aa~ oOrpOratiOnr Eeith8r do the tact8 8hoW that said applioant ooiueewithin any or ths other 4p40iri.00x08 tlonr or the privilega rule **4nnounc4d in**  said Artiole **70** 9, **4upra. fi** 

xt r&low, froia

what wa hare 8ald, that **lour** qu88ti0II

mU8t b8 4pQOif10a11yansrerrd in th8 48$atfT8.,zdiiLd


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