**OFFICE OF**  **THE ATTORNEY**  **GENERAL OF**  **TEXAa AUSTIN** 

~onoreblo Oeor8r 8. 8hrppar4 Coaptrollor ol Fubllo Aooountr hurth, T.xar

ted x8) %6 1*4I!

### rorptloned 

### rdj.ot. Se16

NO. 6 or the iarr tor 8 tax **d** by **oontraot**

r so8rlori ot **hapter 899,** 

the hrty-rre**Can, dolly**  **burinrar aa**  **A. 1.**  oapany, Ylrrhal~, fexm, epenter Edo&Ra **oontraot** motor orrrlor*a pormlt, NO.

Thlo **aoaoern lr**  **under a**  **oontrrot** with JOin &r*ll t compnny, Omlmn, Ietr, to ao11+or their Pe8t produota to ourtfx4arr in Narrhall and 

### l djaoent tarrltorl.nonorablo Ooorgo 5. !?hopprd, Pace 2

*ft lo cy understanding thtt John !:orroll **k** cwprny prepare shlp3ents 0r **meat** produoto Mrklq oaaa to thr indlrl4url ourtouirr UM plealag the shipaonts in :-no wld oar destined for l'nrehall,

Tore@. These chlpmnte r0r lndlrldunl ourtoniem are marked ln obro **or** A, :i. Dunn Tranrrer coapany. The h. iv. ounn Tmnsrer Corfipany

openr the oar bna askes dollrsriss 0r thr 

### l imdwntr to l

sch of the **oustomerr** to **whom** the meet **prodUOt8** ere aerkd.
l. . . . *I ëhdii ap p2-80i.m

it it YO U~~11

&iv0 mm your opinion ai to tbs tax llabillty or k. X. Dunn Transfer Cowany ln thlr matter.” 

### 682

x8 uadrrrtand that %OrrOll h. Conpan~ lraueo It8 bill of lsdlne dlroot to its ouatomerr **in** the ~arstmll area and rhfpr tha mmohandlre In oarr of A. %. runn Tranofer Company with inctruotlono to dell+or the rr,erchandieo in ecoordsnoo rlth the bill‘ or lading.

hn inopeotloo 0r 

### thr rii00 or tha RailrOad com6iioolon raoerle that the A. 2. DuM Trrncfar company hso a oontraot orrrler*r 

### permit to tmnrport the morohrndlro in question. Nothing in the pomit lndioatsr that the tmnrportatlon In qurrtion lo laterrtate ooaaoro~. To tbo oontrary, it appears thot thr r,allroad Cozmlarlon tmated it ae intrartstr oomaroe. ‘:o have been recently 

### adrlr;d that thr A. F. Dunn Trantrsr Company ho160 osrtlflcatr ao. 14,611!froa the Interetato Commaroo copude~lon to traarport the very aerohandlrr in question. ..: 8 are furthrr adrlred tbst the Interstate Cozasrce Comr;Lari~nhas approved tlio

ratrs for thlo tranrportatlon. l%era 18 no queotian but rhst a through rhlpaientof the partloular aerohandlsr in s.uestion was intended when 8ald mrohondlre ML rhipped by the 

### l hlpper to the urohsrsr thereof. 8. number 0r aeolaioar of the supro~~o court 0r the Fnlted stotos, typifl6d by thr oate of Faltlaore and 6. s. +. 2. Co. v. Fettle, Ed0 t'.2. 166, 6r'c to the sftsct that the shl@?.entr in question, 

### 68

xfoaonblo Ooorgr I(. 8hoppor4, ago 8

are ia fatOrotat8 omoroo. 

### Bert&y 4Otemia@4 that th@ 

### tmnoportotl0a in qumrtlon lo 

### int*rotato *omncuoo 80 look te 000 rbother or aot thr ~rooo r~oolpto 

### ~rrlto4 Gunfr,orr am to be lnolta~o~ 

### ia roapatl~ tk kr &a.

Arti‘ 

### 14, f!rOtiOB 1 a), Lu8, Regular Sasoioa, Smpoorr t 

### 8. B. IO. 0, AOt‘ 49th ha tollowlng tax: ~8rotloa 1. ohi P' "2 Eaob ladltlblaul, prtdwbuo 

### O0olpaOr, l

### 0*00 

### l tloa, 0? Ootp0ratl0O 4014 a081 ao a *rotor 8uo oompanp oo 4otlno4 im l

### ? t90, Aotr Re&ular eesrloa ot tho 

### lortloth 81oture aa naoado6 by 

### th0 AOtO of 1988, ?irrt 

### lo4 **8ooofon** 

### ot the Fortpilrat x,o&olrtura 

### Ohnptor T6, 

### or 80 bootor 

### oarrlor~ or 

### #oontrqoC Oorri~t~ 00 btiao4 la chapter 879, 

### Aoto Rogulor sooolon 

### ot, the Forty-oeooad Lo~olaton, over an4 by ~08 

### ot’tho pub118 hi 

### 8ako qrur%orly oa tho t t hrayo 

### ot thlo Eitoto, elm11 tol& l nl Ootobor ot oaoh



### at day of fuuary’, A 11, Comptroller,u&or oath o $ oar, f? a report 

### to t l the ls4lrldoa1, patnor- 

# ohlp o ompany, l ooool~tfon or 

### ootporotloa br 

### it8 greof4ont troaounr or 

### aiorrturg #howfag tho ~000 uoh ruohlre4 rraa fat?aot:to bu8laeoo donlr withla tuo etato Ln the p4ymmt otl horgoo tor 

### tranoportily porooao tm 

### ooapanortloa oa6 any inight a? 

### omo4lt~ ior hln, or froa 

### othor wuroo~ et roy~oau rooolrod tram 

### 18tnotate burlbaLIDIe rrth$n t&lo stoto &arln# us0 qorrtor nxt #POooua& 

### saf(. inairibu41, 

### pwtnoroklp, l 

### omg8nf, oooeol~tlon, or oorpomtlon at tbo the of mklry OSI& 

### ro cut 

### P till par 

### to the etato Tr*8rwurr oa 

### ooowot 08 Lx **ior** 

### the quartor be t la&u on 

### O81& date l qaal 

### to two **aad** 

### two tontho 8.8) pr oont rC ~14 yooo noolpto, **00 ahorn**  

### bf ula topofl. 

### protldod, 

### howetor, oarrloro 

### ot 

### poroono or prepart~ who ore 

### nquln4 to po L an 

### Intangible l



### oooto tax un6or tha loro of 

### thlo 0 k or0 horobr oxompto4 fror tho prorlolono at thlo dol. ot thl8 A‘t.. In er4or to olarlty



### tha l oopo ud 

### mooniu of th0 **above** 886tloa, **the ouo**  Logl818tUr8 l **aaOtti RI**  **b.** 110. **1OM** whioh provl400 IO tellonr.

Hoeonblo ooorgr 8. 8hOPgl?b, RUO 4

l wetiea

1. Tbr team ‘:Qtrrrtrta busia.m0* aa or04 ia Art&r10 XT. aootloa 1 (a) of muon Bill lo. 0, &otr of the R.(u&? Se~abe of the 

### Fortr-•rrooth Id

f**iolrttU0 Otir**  **to** thOt rhall Rem red &DpLr

DOS **iOQ Of**  S'WMU.0 dOTiled fl-Oa tranrpertation oub~bot to tha ngulatlon of tlar Miltor 0omalooioeof Tens..



### The term 

### *motor oarriot* 8oaeo rey irn, 00rp0roti01), ooaIgwiy, oo-jmrtnar**8hip :,OOOirtiOQ**  **Or joint**  **#tOOk** l O@OOiRt;OQ an6 lhrir 10880~0, roooirorr or trumto*r 

# l p p~intod by oey aourt rhtoorror owning, ooetrollln((, aarirg**1n6, o**  prop41 r f **mtln OT**  **arurin# to**  br opw'rtd my **motor** l Q rob ale ored In tlWQODOrtiQ6 property for ooapoaoatloa or hire alar l er publio highway in thti Stata, whwo la 

### the 60~~18 of l uoh tranrport~tlonl hi(llmybrtno#e tmo o? mom inOO~~~~~~dO'~ie~,thr torn0 or tillraer io trarorro~~ tarn 

### Wotor oorrirrt as or04 IQ tKi l AOt hi not ieOl\l b,

l d this **Aot Obdl**  **QOt** 

### l **pply t0**  **ROtOr TO**  **hlolw opantd**  rxolurlroly within the inoorpomted 1iaito e oitlrr or wwur 

### r(h) The term *oOntmot aarrirr* mano rey 

### aotor orrrier lo hrrdmboir defined tnarporting Pr0~0a-Qtar oompewtioa or hire Owr ID hi&u&y e t&lo atrto other 

### than aa l 

### ooamoeoar

rl lr

l **rmoedrd A0t8**  1831, 42n4 LQ., PO 480, ah. R97, Píl.î

muro Bill Ito.

8 mu ra, that the eteandrd that tha {IX 4 ft lo appar’rnt

e qumrtlon ohould bo **Oorprrtd OQ**  intnrtatr &roe8 **r0OOiptO 81000.**  **ROKWrr,** tt oleorlr rpperrr from orid Aat that lntrart*tr reodpto frcm. 

### 685

~oeoroblo oeorgo ?I. Stmpprrd, Pago 

### S

maroom other than the rotwl 

### tnruportrtloa ran to k 

### Inofudd In ooaptltu thr 

### tax. **A** few uookm dter tho pee l &$@ OfUN l

bOtO MQti OMd

AOt th8

~880 LOgiO htUM

l MOtO d 

### Houor BillHo. 1089 whioh 

### pro&6 in elirot 

### thatonlytha rooelpto from tM l



### otuel traaoportatloe oi mrrohaedlo~ wore 

### to bo ooeoIdere4 

### la oomputlw 

### the tax. 

### Eorerrr, the 18quage 

### of mall 

### bill doSin Intrrrtata buolneoo aa tbrt trmr 

### ortatloa rubjrot 

### to the ngulntloa of thr Rallrod WsaIro P on.
It Ir 

### rollsettle4 thet tha Rdlrad oomaIrrIon has 

### the power 

### to ragulatm Iritwatrtcr aotw orrrlrro Ieroiar aa rod 

### pnrerration rnd publlo 8rfrty are ooeoeree6. see mllrod Commloolo~ ro. aouthuertma Orarhoued Lleor, OI! 8. x. (Ed) 

### ;I(;, rrrersed 

### by au tram Court on other &rouaQI 99 13. lr. (Zd) lo do not be1



### P l

### w that this IO the type 

### 0) retulatlon rhlih 

### thr Laglrlduro he6 in 

### taled whenmnnotln&Eoorr 

### El11 ao. lOS9.

m do 

### not brllrtr that tlm L*&ldure, ia prrrl Rouse Bill 

### no. loII9 Ietrndra that 

### lntarrtata 

### reoolpto ohou 

### "fa be Inoludr6 in ooaputIe# the tar 6~0. To thq OontM~, we 

### bollore thot the only~urpooe or ~fotloe

Bill lo. 102N we8 t6 limit 

### th@

### l

ppliootioe

of Rouse

Bllllo. 8 to thr@ora MOhIptB dWiV@&tw t&t **iQtMOtOt0** tl'Wi8~Wt~tlO8l 

### l UbjOOtt0 

### tho -*‘yeulatloe 0r 

### the 

### mllmd coaaldm.

lror the faoto 

### glron us, wo aro 

### oi the opinion that 

### the ~rooo r*oolpfo rroolv~d 

### by the A. w. cum 

### Traeoror cowae7 for 

### the troeoportetlon of the #roheadIo~ la qu~otlon 0,4mWt bm Inolude4 la 

### oomputleg thr tax i*pOrd by 

### Artlo~ IIt ti House Bill no. 8, **ouwa.** ,.. ,- 

### YOQrO

rory 

### trulf