. .

**OFFICK OF**  **THE ATTORNEY**  **GENERAL OF**  **TKXAS ‘** **, a.** 

**AUKTIN**



### ior tha **uko** 

### thir do~rtment, rhloh 0 l#r0u0ms

**06 br**  **vlrtua of**  lr aeo rion,

wth h088i0or rd0r 8Ian6 IIwnl storer la d tho motor fuel naval rtorrr, in r knownlI the Buok rn-mrtwright Ireon Ai6 

# sot

out below ruoh portlom o? our Motor .- or tha Ka~6oll-c8rtwrlght ~oarnl Aid Aot 

### 1~ l mmrhg **your** auertlonr. m880 lrotr

“Zoxa*Kotor ?url hxfag Aot: “(arl’hero

ahall ba **aA** im hornby 1ori.d and impor (oxaopt a horolndtrr protlded) 

### the tlrnt #ale, **dhtributlon,** or **wo OS**  **10 zg**  **Y** ru0i in 

### thi8atate aa oooupatioaal or alroi84 

### tar or **r0ur** 

### (4)00th pat **muon or**  **rr~0ti0e.-**

**‘ r;**  **;he;r ”** **’ 80**  rold **di8tribut8d.** or Wed in

tr8m drtributor who 88k88 0 iir8t 8818'Or dlrtribution **0r** utor ruqr **ia**



### I

### 890 *

Bon. Oeo. 8. Sh8gglrd, Fag8 8

thi8 St&8 rOr My pUrpOa8 Wh8t808v8r Shdl, ai th8 th8 O? ‘UOh ‘Ill8 Or di‘trfbUtfOll, 001. 1800 th8 said tax 

### rroo thr puroharsr or rsolplent 0r 8aid motor fU81, in adtlltloato hi‘ 881lin6 prio8, ana shall r8port aad pay to **tho** St&O Or T8X88 th8 WX 80 OOfl88t8d at th8 tlmo **and** in the mum8r her8lnaft8r prorl68d. tr8ry ruoh dlrtributor 8hall a180 **br** liabl8 to th8 Sk&t8 Or T8X1h8 rot th8 Mild t&X Of rOUr (4) 88nt‘ per pllon On 8aOh WllOn Of motor f~81 or rm0ti0d part therrof 118814 or 

### oonrued b 

### him nab r&all 

### ropart and p87 ~16 tax 8‘ h8r8 Mrt8r prOtt686.‘

I

**C8uok** Ai88nbMt CO th8 **IiapWkCartWrfght** t8U8tcrl **Ai6 A8tS**  “SOOtion 10. (8) That all tax88 18V18d **by** l llystit8, T8rritory Or th8 Dl8triOt Of Coltmbla with r88jB8Ott0 Or =MWUOd by, ‘(Lf8, ~tWOh8 ‘80,

‘tong8 Or U88 Or y8OfiD8 Or Oth8r WtOr 78hiO18 fU818 My **bs** 18Vi8d; illth8 8a58 mbMIr 8od to th8 ‘aae eXt8at.with r88Q8Ot to Such furl8 when ‘old 

### by Or thtoU&h Bolt eX0h8~8.r ‘hip 8tOl’88, 8hip 88IViO8 StOr88, 808tw84rl88, riiiiag 8taiOM, ffO8D88d tl'&ddr‘
, Uld 

### other ‘idfar 8g8flO~88,1008t8d on United Stats8 Military or 

### other r88orvatlona,wh8n l uoh tu818 ar8 Dot ior th8 8XO1W1?8 U88 Or th8 United Stator. Suoh taxe8, 80 levi8d, l ball **be**paid to the 

### proper taxing authOrltla8 d the Stat8, T8rrltory or 'th8Dl8trlot Or Columbia, within 8ho88 **bordrx-8** th8 ?888matifJti8

afreoted My be loo&ted. (!?&#aBi‘ Our‘) c ‘(b) ThS OrriOOr in Oha~g8 Or 8UOh ?88O?T#ItiOa ‘hall, on or botorr the rlrte8nth day of eeoh mvllth, rubolt a written Skstement to th8 

### propertaxlag 

### authOriti88 Of the Stat8 Territory Or th8 DirtriOt Of Columbia withia rbO88 krd8r8 the r888matiOn 18 loonted, rhoring th8 arOUt Or ruoh motor fU@lwith rerpaot to 

### rhloh tax88 are payrrblo under rub-rsotlon 

### (a) ror tb8 pr8oedlagmonth.”
38 d8U it import&at t0 keep in mind th8 pUrpO88 8lld tunOtiOn Of there tW0 ‘tatUt88. **OUr** St8t8 ‘ktUt8 18 a taxing aot by **virtue** of rhloh the tegirlatur8 wlthia l~,# oonStltut&Ollal

power8 h8 lOtie lO 8XOi8e t&X **UDOD** th8 fi?8t

### 891

Hon. oeo. a. Shs&Q&rd, Psge s



### J S&18,-th8 first dlrtrlbutloa, 01 th8 rk8t WI I& this **st ‘** **t8,** uhloh **i ‘**  **d8 ‘** **i&Mted** l**8 .a**  **OaOUQatiO4l Or**  **&XO& ‘** **a tax.**  Th8 ib~d8lI-C.tiWright t868r.l **hid &t**  **18 8**  **p8r** a18SlV8 Or OOIlgr8‘81OUi1 @Wit Or vU8r t0 th8 atat t0 18V7 th8 kX oa orrtaia yrn0188 or irutru88nt811- tt88 lld8r p868M jPritiiOt&Oll fOO.te6 00 t7dt8d 8t‘t.S Y mllltam or MVal i888rVrtkmS, vhloh Oth8rWi88 might b8 8x-t under th8 ?rdaral Conitltutlon.

rh8 ObrfOw intOn% Or **Our** 8ktUt8 18 to 18~~ th8 

### kx **a&net** thr uaar or 80nmm8r or 

### 8stor fu81, 

### but the 6ts**tributor** 1s **Ooll8titUtrd** th8 **OOll8OtiEl@ r(leI%Oy**  **Of th8**  **8kt8 iOr**  

### the OOll8OtfOJt Or th8 

### taX. xt 18 OlUr th8t th8 tu 1‘ lmpo88d 

### upon only on8 ulr **or** dirtrlbutloo 

### and not upon suo**08881r8 or**  **sub88qu8nt** *a188 br dlrtrlbutloor. This 18 alrr **rror** th8 r0imitig pert 0r th8 rtatut8r

**“ Ia**  woh **8Ub88qU8lkt 8is18**  **Or** di8tributloa Of #tot fU81 **HpOn**rhloh th8 tax Of your (4) oantr 8? E xailOn **h8 ‘**  b88a OOlleOt.6, **th8 Pid**  **kX** sh8ll 8 8 dad to the 881114 prior, 80 

### that 8uOh tat 18 paid **titiMt817** by th8 psr8Oa **U ‘** **iIqJ Or**  **OoaM** ily uld aotor ruei ror the purpose of ~snentlai5 power ror the propulsion oi 

### any **motor r8hlolr~**  **up** On th8 pub110 hi@iWa)r Oi thi‘ **Stat8.-**

wr drw it h8ipiul as u8 prooerd to not8 oortaln **68rfkdtfOM** OontafA8d in Art1018 9055b-1, **Just** a8 th8 oourt did in the consld8ratloa 0r th8 0850 0r st8t8 ** city 0r 151 -80 (Suprem Court), 143 S. 11.ted) 368, in aonrtrulng our rotor tu81 **t&X StatUtO**  **88 it**  th8a ut8tod Olidb8iOr8 it -8 **-8lld8d.** Mach mid iA thf8 Oar8'f‘ not iMppropriat8 in OOlUid8r14 ‘Ut pr888Ut Statute. Th8 **OOUrt d88m8d**  **it** heJpfu1 to **AOt8 the**  **derblftiOJl ‘**  **OOl+iWd in**  th8 .Ot, 88~8Oi.lly th8 drfinltlon or the tax, which 

### was the sea8 a8 sontalnrd In th8 pr88ent aot, 8nd 18 aa r0iiw8:

*An oo8upatlon **or** 8x0188 tax 0r 40 prr gallon 0r **motor**rue1 **or** tnotloaal part ther8oi.w
The tax, **by** th8 8x~r.S‘ landuad8 Oi th8 #t#tuta, is

Urtributlon, 

### or rirst U8e 0r motor

**8utUt8** d8rmS rir8t 8818 

### thwr
*fret rale) shall **a8aa** th8 rir8t ma18 **or** dlrtrlbutlon ia thlr Btat8 or motor fuel r8ila8d, bl8ndrd **import&** into, or la any othrr Itlnn8r, **produord in,**  **aoqulrad** or brought into this Stat8."

### 892

&I. 080. 8. Shrpwtb, Pad8 d

uho und8r th8 **8tatUte** laltlat88 a ffr8t 8.18, a dl8trlbutlon 

### or we 0r 

### motor furl upon whloh #8 tax 1s 18Vf86? The statuteln8w8rsl (a) "di8trlbutor*. aho 18 a *418trlbutor"9 Adala thr **statute amr8rs**  **88 r0lidwt** 

l Dl8trlbutor shall m8aa **8nd** lnOlu48 8~817 p8rron in this stat8 uhe f8ffn88, **di8tfii8, maauu-**  $8OtU?8‘, **prOdUO** blend‘, Or OO~~Ound‘ **motor** furl **or** bl8nd86 rCerlal8, 

### or in any 

### other msnaer 

### l o qulrrr

or p08808888 **motor** 

### rue1

### or bl8nd8d mt8?-

8hlpsr trsn8portr 

### or fmortr 

### any **mtor** turl 

### or **bl8nd8d Ilot8rial**  **ht0 thi8**  **sat8 8nd**  **mk88 #8** 

~8. **or df8tribUtfOa**  **0**

iiVA.id r88fdU8nt Or MtuiOi 88, OOm8Oay m as drip lp8olfne, **or** rho 18 r88pOllSibl8 for tb produotlon or r08386tf0a or raid drip ga8olln8, lAtcllltiOM1.4

Or Othorri.8, WA1888 88id **p?OdUOt** 18 tOta.kly

**d88trOy8d Or**  **r8adsr8d lleUtFa1**  8‘ motor rue1 or a8 **a** produot o&p&b18 0r w8 as Potor furl in thf‘ 8tat8." (m@B818 -8)

In order that th,rr **b8 DO**  lOOph818 **for 8** **‘ oape**  in thorn8 ln8tanoe8 wherr th8 tax 

### rallrupon the rir8t un8 or dl8trlbutlon 

### 0r notor 

### ru0i a8 di8tingul8h8d from a 

### ri t

w W8 **&gain** loo& to Oarkin **d8iinftiOM** OOntainO&kthr tnhrs8ar8 

### as roii0w88
Thr trra ***user*** shall br OoMtrued to moaa any perron who us88 **or** OOMwe8 *liqUeff86 68888" and wOthW liquid tu81“ within this stat8 in **int8rMl** oomburtloa 8fl&88 iOr th8 **68Il8lWtiOll** Of pOW8r to prop81 motor Vrhi018‘ **UpOn th8**  **publio hi&W~y** **‘ Or**  this **stat8.**

~~Dirtrlbutlon~shall me&a and fno1rsd8my tran8aotlon8, other than a 8818, In whioh ora8rshfp or tit18 to motor fU81, or any 48riratlt8 0r 8iud8 011 or artural gas, p8808 

### rma on0 prr8on to aaoth8r.m

**peraon~ ah811 m8an and lnolud8 every lndlvfdual, if&-m, ,a88oolatlon, joint #took oompaay, 8 **ndioat8,** #hfp;oorpor&tion (publlo,prlvatr or mun alpal), I Oogmtner(gmphaSi8 OUr8) l genOy.or ro08fV8rs' truULlt88,"bSh?w 4hSll m@UA Sad iAOlUd4 4V4ry p4r4OA

other-than a Uatributor who ,~~ea in the bualneaa iA 

### this **stata of**  **dlatributiog or**  adlily aotor fuel within this State.’

To vita **AU?.** t&t 06rtSiA tsrO8 Wad iA this a6t ba uniformly Pndrratood **8Ad** unlfo?ml~ applied, the **La~lalAtUra** 8laOteU to defA4 them, and to tit880 drfinitioaa IV.mat l

dhoro. 

### 8umarirlng further, what vmham mdeutorod to l uy lal rpraaae6

by Juatior Crltr fA the aaaa of **Sktr** t. **City** Of a h80, APPZ’U,a4 iDfhW41



### Vroa the

l 

### araral l

**ta9utory** 

### prorialonr 

### it la **WfbOAt** *bat th0 LO&4kU$iVr LAbAt, 44 4Xg44444d iA 

### the abovr 4t4tuta4, 14 to impose a motor tual tUX Of tOUP WA%4 p4r @lOA OA the fir.% 4Uh Of motor 

### ru41, 

### wham l



### u6h furl la aotually aold 

### lo Texw

. iAt8nd4d

**xt** la **furthrr WtldaAt**  

### thatthe L*glalaturr to imp040 a four 84At4 p4r @llOA user tax 

### 011

all 

### rotor fuel Web 

### OAthr publio highway8 of 

### this stat0 in **IA~~uA~w$** whuro 

### the user obtuha l uah motor

**tUe1** UAbr l

u4h O~rOUaatAAOaa that AO 8otuul aalr theroot wuwpina **in** Twaa. v 4tUt.d. Wheo OUZ leotO?t&id tax 14~4 Or0 Tea l Ad oOn8t~rU ~8 **u** WholQ. **it l8**  **evident** that **the tax**  Xoriod ror use of motor **fuel** 

### in thla state SoQ ha@ ~UX l.rvLedfor aalr OZplotor**furl ara**  the aam. 

### On&or

t&u l 

### xiwaar wo rd4

OS

### the GotOr heel

With atatut 0, us* **Out 8AtUai**  441@ iA thla State ia still a statutory l alet that ia.‘to



### 4s~~ **‘ firat**  **uaaq** la **tha** ~rirat aale’ for taxation ~urpoaiiTwhere tbrr4lia AO aotwl rlrat l ala.~ (mphaaia oura) kplii'yiag iurtbar, a *diatrlbutor* or %¶4aler* may **ba** sot **OAly a.**  **O@&laOtin#** l &.AOy

**iA** behuli **Of** thm Stata ror the oollrotion 

### 0r **a tax**  **UpOA** thr **motor** fusl **diatrlbuted** or aold by ft, bu8 a U4.P Ofmotor fud UPOA it8 OUA 4OoDUAt; in both inatanoaa, ltable to aooount tar and pay the tax 88 provided fn the aMtut to thr Coaptroll4r ot Publie **Aooounta.**

ll4do sot oonatrw the oaa4 of Standard Oil Comp44y of Calliornf4 T. JO~ASOU (UnitedStutoa Suprrnw Court), 86 I,.I@¶.

1611, ~8 holding tbt iA no atsat My the 8tate laty 4A l xoim~a wx OA tha l

uh, 

### dlatributloa, or we 0r motor **fUal,but** 14ft th4 QUO4tiOA op4A if it l houl6 OOA. t0 tb4 OoUrb Upon 4 oorrwt drterainutloa by the Suprsmr Court of Calltoml4 of thhr l **t6tua** of Poab hOhange4 aAd l?a~al StOPa **ua** yadaral **iAat~-** .uo5tulltl*a. YOr8OfaC, it do@4 AOt&&l@W hl t&i4 OU4e WhUt

### 894

Hon. 01~0)I. Sheppard, P&JO6

raoognitlon, 

### Ii u~y, *as l coorded **by** the Court to 

### the **fiuydrn-cutwrlght todual**  Al4 **not** 

### in rraohing its doolaicfn.

WI, tbereforr, isal ju.ntlfied **by** the **upreaa** pro

### rlalona of our motor fuel tax law and 

### the Hayden-Cartwrlgit 

### Tadrral &ld Act, **and** 

### thr aUthOrltY of Stat@ v. City oi El P uSO, l upru, in holding that tha dellvery IA Tour to a post l 

### xohango or naval sto re **by** l 

### ~biatrlbutor* **aonatitutra a**  

### first **sale upon**  

### whioh thr **distributor** 

### should oolleot 

### and remlt the motor 

### tueil tax, l xoept 

### upon auoh motor fuel us 

### used bxolualraly by the United States Oorrrnmat. Aa we htwr noted, 

### howore?, the l



### tattltr prorldra **that in**  

### aaoh **aubaaquant anla**  or 

### dlatrlbutlonofmotorf’url upon 

### whioh ths **tu of**  **4#** 

### par **gallon** 

### baa been oollaeted, the as14 tax 

### shall br l 

### ddrd tothe 

### l

alllag prloe, so that auah bar la paid ultiaratdy **by** 

### the personusing or conaumlag au14 tax 

### for furl tar the propulsion 

### of any motor 

### +ehiolr upon 

### the publio hl@nmya of this Sktr. 

### In other words, a post exebanga 

### or mm1 stare that ha&paid tha tax to the diatrlbutor 

### aa4 subsequently rolls **to** 

### tho **user,** 

### other than to 

### tha United Statra 

### Qovernaont, la

### authorized un4er 

### the law to 

### reimburse ltsrli **by** 

### oolleotln(l tha tax 

### tron tha ultieste user,

30 trust we bare ~48 plain **our** 

### views. Vary truly yours ATTQR~XY

WNERAL

Gy TXSAS



### LPL:**RT**



### APPROVED O?INlON 

# 0

WYYIITLR 

### .1-olA*lu