The Houston daily post. [volume] (Houston, Tex.) 1886-1903, 1898-12-21
NM CAPITAL CITY
| - Statement Concerning Fran.
chise Tax.
~, AyfN1 THE NEW CHARTER
-, ne proposed to Sell the
..r nnd Power Plant.
..o,hcr Hold Hoid-Up.

-. December 20.--Referrlng
sport contained in some OF the
t. n last Sunday, sent out from
- the effect that the franchise
~ the Twenty fifth legislature
declared unconstitutional and
ne courts Of this State, Secretary
Walden today said: THE report
ing ana is calculated to get
.I,n corporations into such trouble
.m.i upon them serious injury in
"a the tax is not promptly paid.
IL, announces nothing new, and
,.,,ors tho decisions of both our
..,r,s and the supreme court of the
a,tes for, perhaps, the past quar-
century, II rot longer, The al
"a. IN this case were these: One
Z, A Beeyille, Texas, purchased OF
ostam a Co., a foreign corporation
y, At New Orleans, La, a certain
AZ barrels of sugar, shipped to
Ar,rt from New Orleans, for which
,uea his two promissory notes. ag-
- The sum OF $4,000. He refused
IL rotes when they fell due, and
rnration sued him for the debt.
rrr undertook to defend by claiming
4, corporation was foreign cor
n whose permit had been forfeited
4 5epartmelJt for non paymsrt of the
uposed upon foreign corporations by
in question. The corporation re-
Emitting that 1t is a foreign cor
10 and claiming that it Is not af-
by the act because 1t is dong an
sate business, and is, therefore, not
sasls to such act. In a purported |
n statement of facts, 1t is admitted |
he iaim Of the corporation is correct,
Elsa foreign corporation doing an
mas business, and that this partic-
rzpsacti0n was ar Interstate trans |
y Under this alleged agreement,
nv Woessner simply admitted his |
liability on the notes, the courts
= Do cothing else but render judgment
be corporation ami follow the de-
y Of the courts referred to.
b, Il is but just 10 the Stato and this
trent to say that it has never been
d BY either that the act in question
f~ could apply to corporations doing
Ealy Interstate buspliess. On the
pr, corporations claiming to do such
(es have been uniformly advised by
apartment that the act did not ar
EAsn, and il they were, in fact, doing
ibid Of business, they were under no
litigation to pay the tax, and did not
d permit to authorize them to do
|sx in this State. They could 40 buzi.
r.hout permit as we believed and
plnion was concurred ia by the at
generals department.. But, whether
iaany given case, Il strictly inter
BUSINESS is being done, is n question
= and depends upon the manner in
the business is dorie. and this office
u along declined to pass unon thss
% Of fact, based upon purelv ex
statement by the corporatiors LAW
y question to be determined Inv ,ba
ztons themselves arid Iet,anr :,
The Consequences if they arre1.
In this case, the facts show clearly
ss transaction was ore of .intensfata
re- yet, in some other case. md
different state of facts ovon. Nv,
Inc corporation. ii mipht ~ "a,
beyond question mat no tr,rsast 80 {
one Of interstate cnn,,narao 1''9n
case the corporation miaht ha la IL
tax, as mo one MI all ta,,;, pe iiaDle
titled law annIjcohia A .L Win {
Each case, however mSst sto,a W" 49,
It's own peculiar facts ',"i'u OF
'ay can the ouo'tion 80 , aiiu ~ no A
bity be determ,ned VI t'a"'ii'y or $
State has lost notb,n. -, a.. o
was In no w nS' ia ~. a party there
therein. The | den 'ntolVed or repre- 8
y With the rulings Of this 1 den9 r ~ a
J. y no nose Of the attorney general,
Ionr sgo DECISIONS t of the courts rem a
ihoussnds of SnI1, r os meaning ,t the ii
sea, it does not mean the loss -, :,
Y but the manner in with IL bos +
ported, the facte moi hetnr aivan Il
Aaled to do great injury 10 49, :
corporations subject 10 tbo tax
'ag mlsled thereby, NAV fall III 70 , no,
and suffer their. ya,.,,i;, an ~ pay
% incur heavy penalties unde e IN tha
Z. the law has been anni,llad Jrnp h
son son and fearing the rep,,Is s,a Sol "a
ause of letters ALREADY received o
reference 10 the reno,4 a ID de., n
"a nave made this statement i, Inc b
a e corporations. The oonsti IN Jus /,
'ae act has been assailed in IN, al
court of This State and IN IN t Ths j.
oar of this district and IN bo1h +
INV r,NS ,aNed, the latter of which 81
nited s,atns IN the supreme court
d,
,.AiNTENDENT's MEETING. m
sal, Of the midwinter meeting ye
I ."s. Superlntendents and princl. y, u,
aa',ln, December 81 and 2s, the Al
n ~ 'eSas Central und Interna- c.
rsI s'e "a Northenn railroads have w
sale Z pec oae "a, and one-tuird fare.