recorded on ths receipt orcertificate of title~of .a11 ,such.racordingstobe_made,.bythe Department.? 3.. ..-!ThsGovernment*s.failure.to.comply with statutory raquirementarelative to.filingor recording notice -, of lienwill deprive it of priority over such claim- ants.! 47 C.J.S. Sec. 764, Internal.Revenue,p. 997. 422 Hon..D. C. Greer, Page 6 (V-830)
but was not properly recorded,untilafter the mortgage, even when the,mortgagee~hadknowledge .ofthe..existentie~.of the uurecordedtax lien; .Unitsd.States.v..BeaverRun Coal Company,supra.n M&h of.what~.&ehave said is also applicableto your.third questian, .The protectionto be afforded a -mortgagee wha loans money .on~.s.motor vehicle where the .cer$.ificate.of.titlepresented.&0him is clear depends mainly onthe da e'.offiling and.rewrding his lien with pour Department.1..Thssame.prote.ction is extended the Government,provided~its-.lisn..isfiled and recorded as . required .byArtFcle, l.43~6-?1... Filing its lien with the -~CoungyC1erk.i.sof.no,effeCt.asagainst such a,mortgagee. In.47.C.J.S.~997.,.,Internal.Revenue, Section 764, it is said? 4~~. ,.... _ ,. "As bstween.themortgag e or other claim- ..~.~.ant.apecifis& 3 as entitledto pro- inthe..statute tection and the..government.,~.the_date of rebording _~ ..-l:the..tax lien..will.cQntrQl,thetax lien being - .prefarradtQ subsequent..&ns and deferred to - .thosa~rec~rded prior.tQthe~.taxlien. . . .* -CPQotnoteinsertion.0urs.1~ ._~ Ix%far as.motor.vehiclesare concerned.the - . tru&i& Is:..The..~first.r.ecorded.lien as required by ...Article.lA36E1.is entitled tompriority. .. ~,. .:..,.
_~.~I .- 1.~ &deralinwme.taxliens sought to bs .%.enforced.against_a.motQr~vehi~le in Texas are ,. ...withinthe.meaningof the .&erm"lien"as defined in Section 3.of~Article.lA3&1,V.P.C. Such liens, ~ in.order.to-be.valid~aa~against third parties must ..be.filed~withtheTexas Highway Department and ....duly.recordednpon the certificateof title. 'Ar- --:.a~ 1.3 ti&le lA36-l,.,Se&ions42,..l+l+ and 46, V.P.C.; . .~
5 -,Presumably ,' 26 U..S.C.A.,3672,Internal Revenue Code, supra. Ron; D:~C. Greer.,Page 7 (V-830)
26 U.S.C.A.-ItiternalBRe&& Code,~Section3672; . Credit Company v..~&nericati ~~Coohmercial. Manufactur-: _._^.. (Tex. Clv** APP., ,. ,. '_ 2. Insofaras motar.vehiclesare concerned, _...thenTexas Highway.Departmantshould snotgive prior- _ ity.to.a .Federal~inc~eetaxlisn filed in the of- ~,~fi.k.e.of..the~~County Clerk over a lien duly filed ~.and recorded upon,..the...krtifikate of title to the _~.mot~..vehicle~.~prior. to-the .Federallien. Article _, ._. .~.l@6~l;Section.43,..V,P.C.,;..Uni.t.ed~~States v. Yates, 294 S,K2d.399. (Tex. CttV. .App~.., 1947 error.ref. n,Le.).: louiaianaStat.eUniversityG. Hart, 210 _...~._.. _. Ls.78;&!4 AJ+R~.l3+6; 26 So&d 361 (194a . 3. A mortgagee..who lends motiey 6n a motor vehi&e~where a clear.,certificate of title is pre- _~..sented.tohimis fullj.protectad,againsta Federal ~:lncame.taxlianf.ilad with.the.CountyClerk, pro- vided .his.lianis ratiorded-bond the.~ certificate' of .~.tltle.aaprovided..byArticle1436-l; As between ths Governiaent.and~,such a.martgagee, the first re- + on the.certificateof-title is enti- .;l;d.$o-priority..Article 1436-1, Se;tion 43, . .. Yotis very truly,' ATTORNEY GENERAL OF TEXAS .c
Assistant
APPROVED
@-~~ FIRST ASSISTANT .ATTORNEPGENERAL CEC)lg