. . . 

OFFICE OF THE ATTORNEY GENERAL OF TEXAS 

AUSTIN 

GROVER SELLERS 

ATTORNEY GCNERAL 
82 

. 

Honorable Y. 8. Barton, pago 1 

rAd the pU@OAS entltlrd t0 rrMiv0 the 8m~. 

BuOh r)pOX'tr rhrll w ia (lUQlioCrb, !OAO Of 

wbfolqehm~l bi ,fllaU with the OongtroUorr rad 

‘. ,tbe ~othu,rlth thr Ooaaty Olerl W tho Oouat~ 

rhuebi ouoh daoodrnt rorldd l t Bha Waa ot 

hir aarth or rhorola the prfaolval 

t? 

e or - ., 

his orkta 18, loorbd. Tho Oouatr 1-k atill 

haobiatoly AOtift, tha Qounty JoU@ at *ha illlry 

of tuoh rogart.’ 

. 

~) ‘utloio 91x7; v. A. 0. 8..,‘pmvltl*r, &a )Hitt 

: (*WithiD sli math8 after the l xeoutoa’ .ads¶nlotrstor or trurtoo or othor porroa oomw bw full 

porsrsrlon of ouob l rtati, he #hall maLo rcipor) ln , 

dupllooto 8Ad #till fib th. l m ia tha ~Mu.9~0- 

vidod .$a tho poordlng l rtloh - BaliI roper0 .mint 

be ado tmdor 08th &ad roaordod 6s a pmneaeot --; 4~, 

rmoorb &A the Pmkto Oourt of tho oowity whoroln 

ril0a, ~4 8wt pi?,, tb0 rg.hfiu int0p8ti.0a:~ G, y .* 

. _ 

: A&o10 Vl86, 0. A, ~6. .a.;’ roadr’hr $o%lorirt i .%. ,._ -. 

l rr tar riy ream& tbbs r6mlnlri~r~tl~~,W 

tba hetO Ot l ëd~OOb ent 108~1~8g~p?t+p@~~ 13s 

,Joot to 8rntioa \xadtr thk ohrptor, rh8 I .%*bt 

be aoeorrrrf-tn 8hi8 ate%0 ‘ezdgl to orttm prov~olonr Of PbL low, AA& rilr1%yw 

‘-8th 

is the 

diSO$WtiOA Of the 6OUAtr ttld@ .BAd .aO!Qt?@u*r ..- 

to 4irponra ul%b tho rppoiatrarnt ot l :r 4 mia lr - 

trrtor, upon iiliAC; with crroh Of tbm I astir- .L 

raotory ‘ln’vontory of tho taable propettl by tha 

trurt440 or ownu~ Upoa t&o t Illa5 of ,.suoh laroatory, 

tho’spprrlsemnO rnd other preoeedla&~qalre6 by 

this ohrpter rho11 bo es ia other a0~08~~. ‘.. 

Oonorally~,,Bporklng, it le rtated .in Taxes Jurirpruclenoa, Vol. 34, pi 409I 

-be tera ‘to file’ ooma f+Om *film’ 

8l((Alt~lD@ tlbs fhrard, rtrlng or wlro *hioh 

WM U#@d iA clAUi~A8 Q?aOtiO@ tOr oOM~atiA& 

paper8 toðor. The aord ‘illa’ iS alSO ullod 

to donoto a papor pl80d with an OfflOOr, 8ad 

68eigAOd by 1tM t0 hia OfiiOiIJi OU8tOdY. A 

ii10 or the oourt is l reoord OS the aourt. 
.:. 821 

. . 

Honorablo I!. I!. Ezartoa, pago 3 

*A Ospor 18 @riled*, *hoA it la d*llvorrd 

tQ th. 9mDOr OffiOer And lOd@d bt hh in hlr 

offloa or.rrooiv.d by Ma 60 be kept an $110, 

'Ot;a~tl!:i~ 8opl8tb8 rt860& 'WhaA.the pager 

to tie proper 0rri0u t0 be fii0a 

or ie plaoed IA hi8 ofSioSa1 ourtodt, ., Mir $a 

mar r0garam8.0f rbsthor or not a iilo,Wk. 

aont whioh abow the.. frot or SlJlqg In othor worda 

i8 BUffiOiiAtr ,Tho alork’a @Ad6rEOiWAt npon tho 

i.AAtrUSeAt Of tha f4Ot Of ?iliiig 38 .tb( ‘~Widonao 

'looked to by tbe.oourta In d~ternrla~~.~h@her or 

not .r pger ln a Oaae~hrr poe,n ?l+$:r j.;~; P.: '. 

"It &l k noted ~thst ,&dole 9184'p&ldea )hat 

‘ 

‘the prolirinary report shall bo rsha with& ‘om. iponth by 

'8 party ooalng into 9ooaoaaio~.o? an ‘pro~~ty,~UlrIae tho < 

date a? the do&h of tAo dOOOdOAb, b i’ o:a~~Xbnato raluo And 

oharaotrr of his l atata and tha poraoar *a)iWd,ta rooolve ‘~ 

the #ama, 

ahall be 

Tho statute further prorldog Ohab thi8 report 

IA bupllaete, one of uhiok,ihall W SIlod with tho 

Oomptroller, and the othor with tho County Qlak of the 

County where auoh deoodrnt roalda4 at the 6%~ Of hia 

. . death or rhoroln the prlaolpal part of hi8 l At8to la 

looatod. l%o atrtute doer nat require the’ prollmlnerp report 

to be reoorded IA the &cod reoords or probato record8 of the 

oounty , but merely provider that l uoh prelininary report 

ah11 be filed with the County Clark. The 8tatUte doer 

not requlro that theaA prolimlnary roporta must be AUIRbered. 

Vlth rcferonoo to the invOAtOry, which Is required 

to be fllsd by Artlola 7187, it will 'be noted that raid atatuto expreaalr provlaoa *sold report must ba aadr uador oath 

and reaorded aa a permanent reoord in tha probate oourt Of 
822 

Ronorrblo H. R,mrton, paae 4 

tdr ootmty wbrroln tllod.* Bouer~r~ thir &tat@ Aw no 

l pJillaatloa r0arrah(r tb4 rroordln& of aha. gr~llmlnrry 

report roqdrrd by Artlelr 91&h . 

ToiAe r~qwirkinlf’d&ii thif“ii‘ la the -~. 

oplnlon of thir d,prrtm.at thet the pnlirinrry toport 

roqalred by Artlolo 7186 are 008 raWred br rtetutr~ to 

be nudored or reoor4.d la the do44 reoordr oi ,thr aountr 

or kept In the minute8 Qt tha probeta rooords, but th. 

rtatuw ia ooapllod with when the pnliminery N et 

18 dollterod TV the Oountf Olork and @lodged b 

hi8 oftloo or rooaited by bla $0 ?a kep8 OB fl I 0, gbi or, li 

ma ir :romotln, dated, when the gsp~ lq dollvoted .t~ 

the proper ,oSrlocr .to. tu tlld, or $8 plaood la hi8 

0rfi0ki ourtody.* am oopy of the pr*llJalM~y report 

aurt br tll#,d .~ith‘tha t!WDtrOlhr. .,: 

,