ORNEY GENERAI, OF TKXAS
HonorableStsnsellBryen DistrictAttorney Waco, Texas
Attention:Mr. Roy Rutlsnd,Jr.
Dear Sir: OpinionNo. O-3591 Fk: Is affidavitof purchaserdf automobile re¶uiredunder H. B. 8, a public record to which the generalpublic shall have ClCCGS8P
You have inquiredas to whether the affidavitrequiredunder ArticleVI, Section 5s of H. B. 8 of the Forty-SeventhLegislature,is a publicrecord in the sense that the informationcontainedin the affidavitis availableto the publicat large.
ArticleVI, Section 1 (a) leviesa tax of one per cent (1s) upon the total considerationpaid or to be paid.by the buyer. This articlefurthermakes certaindefinitionsand provisionsnecessaryto the enforcomsntof this law includingSection5a of ArticleVI which reads as follows:
"At the time the tax herein levied is paid to said Tax Collectorthe purchasershall file with said Tax Collectorthe affidavitof such purchaser(or if a corporationthe affidavitof thePrasi%n*:$Vice President,Secretary,or Manager)settingforth the then value in dollars of the total considerationreceivedor to be receivedby such selleror his nominees,whether in money or other things of value."
The only case we find reportedin Texas upon the subjectof the rfghts of the citizensof a state to inspectthe recordsof the atate or county is PalacjiBs et alvs. Corbettet al, (Writof error refused)72 S. W. 777. In this case the Court of Civil Appeals at San Antonioadoptedthe common law upon this subjectas the law in Texas. That is, if the reportsor recordsare not confidential, but on the other hand are of a publicnature,private citizens or their duly appointedrepresentatives have a right to inspectsuch of the recordsas they have an interestin. This right, of course,is subjectto limitationimposedby the LegislatureIn enactingthe subjoctlaws. We do have instancesin which the Legislaturehas specificallylimitedthe authority to examineor copy recordsrequiredof individuals,partnerships,or corporations,such as the recordsof the Texas UnemploymentCompensation CommissIon. Honorable StansellBryan,Page 2 (O-3591)
Our exsminaticnof the authorities disclosesthatthe rule of the Pslacios aam Is stillthe Law in Texas. This deprtmentfollowedthE& dLcision in our OpinionXoor.O-69 and o-2044. In an examinationof Sectionv1:of H. B. 8 of the FortySeventhLegislatwe we find)o provlrion mking thesereoordsoonfidential or protesting them from exss&mtionof observation by interested pwsonnr.Thw, theyare @varned by the lax as statedin ,thePslsoloaosse. Tncrr bolngno authority for withholding the ln?.##mtion ocmtsirmd In be from affidaoitr tha pub110we are of tha opini&"$hstthe rffidsvlts mentioned in your in~lry are publiorroordswlun fheyImw bean filedIn tha offloe of the tar oollaotor and are subjrotto exsmlnation st reasonable houraby interested parmm. We are smolwing oopirr of our opinionr Nor. O-854 md O-2044 upon tha aubjrot of euminmtloaQ~ of publio reoordr.
Yourr vary truly
ATToBmr CmmRAL m TEUS I/ brrir Ho+
w Morris Hodgor Amirtant