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Honorable Robert S. Calvert Opinion No. M-469
Comptroller of Public Accounts
State.Capitol Building Re: Whether a commercial
Austin, Texas feeding lot is obligated
to furnish the County Tax
Assessor-Collector with a
list containing the names
of the owners and the
number of cattle each
owner has placed in the
lot as of January 1st of
Dear Mr. Calve&: each year.
Your recent opinion request reads as follows:
"In your recent Opinion No. M-445, dated
August 11, 1969, in answer to a question from
the County Attorney of Castro County, Texas,
you concluded that a custom cattle feeding lot
is not a 'place of storage' as such phrase is
intended in Article 7243, Vernon's Civil Statutes;
and that therefore Dimmitt Feed Yards, Inc., is
not obligated to furnish the County Tax Assessor
of Castro County a list of the names of those
owning cattle located within said lot on January 1
of each year and the number of such cattle.,upon
demand by such Assessor.
"As stated in said Opinion M-445, the facts
giving rise to the opinion request are as follows:
"In January of 1969 the Honorable
Kent Birdwell, Tax Assessor-Collector of
Castro County, made demand on Dimmitt
,Feed Yards, Inc., a custom cattle feeding
.lot situated in Castro County, for a list
containing the names of the owners and the
number of cattle each owner had located in
the Dimmitt Feed Yards, Inc., lot in Castro
County as of January 1, 1969, Dimmitt Feed
Yards, Inc., after some discussion, agreed
to furnish the names of the owners having
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Hon. Robert S. Calvert, page 2, (M-469)
cattle placed with them on that date
but would not furnish Mr. Birdwell with
a list containing the number of cattle
placed there with them by each owner on
January 1, 1969.
"We now request your opinion on the following
querction:
"Under the facts above recited, and assuming
that Dimmitt Feed Yards, Inc., is a commercial
feed lot having as its primary function the 'finish-
ing out* of cattle for market, is Dimmitt Feed
Yards, Inc., obligated to furnish a list to the
Tax Assessor-Collector of Castro County containing
the name of the owners and the number of cattle
each owner has placed in such commercial feeding
lot as of January 1st of each year upon demand by
the Tax Assessor-Collector, under either Article
7148 or Article 7152(2), Vernon's Civil Statutes?"
We are of the opinion that the provisions of Article
7148, Vernon's Civil Statutes, do not obligate the feed-lot
to furnish the list in question to the Tax Assessor-Collector.
Article 7148 reads as follows:
"Any person, co-partnership, association,
or corporation, doing business in this State and
carrying and possessing any stock of goods of
whatsoever nature, shall upon demand by the tax
assessor of the county in which such stock of
goods is located, furnish said tax assessor with
a verified copy of the last inventory of said
stock of goods, together with the inventory value
thereof.
"The affidavit to the inventory shall state
that said inventory includes every article in the
stock carried by such personj co-partnershi
association,or corporation and that no part of
such stock is owned, operated or controlled by
any person, co-partnership, association; or
corporation other than the person furnishing such
inventory.
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Hon. Robert S. Calvert, page 3, (M-469)
"Any persons, co-partnerships, associations
or corporations who have space leased in which
merchandise or any character of business is or
was operated on January 1st so making such inven-
tory, shall further state, if such is the case,
what persons, associations, co-partnerships or
corporations own or control any part of the stock
of goods offered for sale and their residence in
conjunctimk of goods owned by the
person, co-partnership, association, or corpora-
tion rendering such inventory and not contained
in such inventory.
"Any person or agent or representative of
such co-partnership, association, or corporation
who shall fail to furnish such inventory and
information as set forth above upon demand by the
tax assessor of the county in which such property
is located, shall be subject to all the penalties
now existing against any person for making a false
rendition of property for the purpose of taxation.
Acts 3rd C.S. 1923 p. 1'72."(Rmphasis added.)
Without attempting to dispose of all of the questions
that might arise in applying this Article to the facts in your
request, suffice it to say that it relates only to a stock
of goods offered for sale, As we understand the fact sub-
mitted, the cattle in question do not fall in this category.
In construing the similar phrase, 'stock of merchandise,"
as used in an Illinois statute, the Supreme Court of Illinois
said:
"The words 'stock of merchandise' in the
statute are used in the common and ordinary
acceptation of those terms, meaning the goods
which a merchant holds for sale, snd are equi-
valent to 'stock I t d I as ordinarly under-
stood amon merch$ts? eCharles J. Off & Co. v.
Morehead..85 N-E. 264, 235 111. 40; 40 Words and
Phrases 309* (Emphasis added.)
There is nothing to indicate that the cattle are offered
for sale by the feed-lot, or for that matter enyonej.and
certainly there is nothins to indicate that tht cattle are a
part of the inventory of the stock carried by the feed-lot.
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Hon. Robert S. Calve&, page 4 (M-469)
Cmthe other hand, we are of the opinion that Article
7152(2), Vernon's Civil Statutes, especially in conjunction
with Article 7160, does require the feed-lot owner to fur-
nish a list to the Tax Assessor-Collector containing the
names of the owners and the number of cattle each owner has
placed in the lot as of January 1st of each year,
Article 7152(2) is as follows!
"All property shall be listed or rendered
in the manner following:
"(1) By the owner. Every,~;;;on,,o;,f;ll
age and sound mind, being a res
State, shall list all of his real estate, moneys,
credits, bonds or stock of joint stock or other
companies (when the property of such company is
not assessed in this State), moneys loaned or
invested, annuities, franchises, royalties, and
all other property.
"(2) As agent. He shall also list all lands
or other real estate, moneys and other personal
invested loaned or otherwise controlled
@33&s agent 0; attorneyr or on account of q
other person, company, or corporation,.whatsoever,
and all moneys deposited subject to his order,
check, or drafts and credits due from or owing by
any person, body corporate or politic," (Emphasis
added.)
It follows that as to all cattle controlled by the owner
of the feed-lot on account of another, the lists in question
should be furnished under paragraph (2) of Article 7152 and
all cattle owned by him should be rendered under paragraph
(1) thereof. From the facts submitted it is clear that all
cattle not owned by the feed-lot owner are controlled by him
on account of another person, con any or corporation.
State v. Eggerman, 16 S.W. 1067, 81 Tex, 569 the Suprez
Court of Texas held that the word "behalf" m&m in the name
of, on account of, benefit, advantage, interest.
Article 7160 further states:
"Persons required to list property on behalf
of others shall list it in the same manner in which
they are required to list their own, but they shall
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Hon. Robert S. Calvert, page 5 (M- 469)
list it separately from -their
.. own, specifying
. ,
in each case me name 0s me person, estat:,
company or corporation to whom it belongs.
Under Article 7149, the term "person" includes a
firm, company or corporation.
Consequently, Articles 7152(2) and 7160 require
the owner of the feed-lot to list the cattle owned by
others as of January 1st of each year and to list the
names of such owners.
SUMMARY
Under Articles 7152(2) and 7160, Vernon's Civil
Statutes, a commercial feed-lot having as its
primary function the "finishing-out" of cattle
for market is obligated to furnish a list to the
Tax Assessor-Collector of the county in which the
feed-lot is located, containing the names of the
owners and the number of cattle each owner has
placed in such commercial feeding lot as of Janu-
ary 1st of each year. However, that obligation
does not arise under Article 7148 or Article 7243,
Vernon's Civil Statutes.
yours,
General of Texas
AW:dc
Prepared by Alfred Walker
Assistant Attorney General
APPROVED: MJMDE F, GRIFFIN
OPINION COMMITTEE Staff Legal Assistant
Kerns Taylor, Chairman HAWTHORNE PHILLIPS
George Kelton, Vice-Chairman Executive Assistant
Louis Neumam
John Reeves NOLA WHITE
Jerry Roberts First Assistant
Sarah E, Phillips
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