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-rreCan, 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 a p p 2-80i.m it it YOU ~~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~n has 

approved tlio ratrs for thlo tranrportatlon. 

l%era 18 no queotian but rhst a through rhlpaient of 

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, a report to t f? l 

the ls4lrldoa1, patnor- o h lo op mpl aooool~tfon ny, 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 o t l 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& 

da te 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 o la r lttha y 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 tea m ‘: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 0omalooioe of Tens.. 

The term *motor oarriot* 8oaeo rey 

irn, 00rp0roti01), ooaIgwiy, oo-jmrtnar8hip :,OOOirtiOQ Or joint #tOOk l O@OOiRt;OQ 

an6 lhrir 10880~0, roooirorr or trumto*r l p p ~into d 

by oey aourt rhtoorror owning, ooetrollln((, aarirg1n6, o 

prop41 r f 

mtln OT arurin# to br opw'rtd my motorl Q rob ale ored In tlWQODOrtiQ6 property for 

ooapoaoatloa or hire a la l r er publio highway in thti 

Stata, whwo la the 60~~18 of l uoh tr a nrpor t~tlo n l 

hi(llmy brtno#e tmo o? mom inOO~~~~~~dO'~ie~,thr 

torn0 or tillraer io trarorro~~ 

tarn Wotor oorrirrt as or04 IQ t Ki l AOt hi not 

ieOl\lbl d , this Aot Obdl QOt l pply t0 ROtOr TOhlolw opantd rxolurlroly within the inoorpomted 

1iaito e oitlrr or wwur 

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

aotor orrrier l o hrrdmboir defined tnarporting 

P 

r0~0a-Q tar oompewtioa or hire Owr ID hi&u&y 

e t&lo atrto other than aa l ooamoe oar 

r l 

l r 

rmoedrd A0t8 1831, 42n4 LQ., PO 480, ah. R97, l P íl. 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 & $O@ f UN l b OtO M QtiOM d AOt th8 ~880 LOg iOh tUM l M OtOd 

Houor Bill Ho. 1089 whioh pro&6 in elirot that only tha 

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 roll settle4 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 when mnnotln&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 Blll lo. 8 to thr @ora MOhIptB 

dWiV@& tw t&t iQtMOtOt0 tl'Wi8~Wt~tlO8l l UbjOOt t0 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