z3no?sbloGeorge P. Ihdson ;i.
._
~~u;lty
Attorney, Jones County ‘_
m$Jon,Texas
Attention: J. F, Lindsey
Coorsir: Assfatant
-4 .'~
'.>. OpiKion PTO. o-5897
_’ Ret County yfhereprincipal
office of foreign corpoxq-
tion d@.ng buGinoss in
Texas is sItusted is
proper place for r&&s-
tration of ito trucks.
\Ye~&~eived your .letterof February 25, 19&!+, in
If!doh
the foS.lo:virg
faots ana query 1s presenteda
Woutray Oil-Company, hbllene, Texas is a .
Delayfare.
Corj?oratlon,with its TCXXEIS~fi’ic~ in hbilenoi
Texan. fts refiuery, Ciistr,ribMiion plant end garage
;vrhere it keeps its trucks and frorawhich point its
trucks 6pexate is located in Jones County. Ckn
Xoutray Oil Company, register it0 txuclislegally in
Jones County, Toxes?~~ - .
Article 667564, I%rrdn’s Annotatelltiivgil
Statutes,
1925, prod&es that;
Wvery oyfnorof a motor Vohicla, trailer
or se&,-trailerused or to be use& upon the public _..
hi&ways of this State shall apply each year to the
State fIf&wfayD6partnent.thmu& the County Tax C,ol-
lector of the county ir~ yihichhe sesicios for the re-
gintrratlonof each sueh v$i~%?Z%GZii%? controlled
by him for the ensuing or OFTent calendar year or
URcxq$rcdportion %herGOfj * x *” (UnderSOOriIl~ OUTS)
Art3.cle 667Sa-1, (I.) defines the term lf~~fnerl~
.es used
in the ‘nextabove E3ntio?;cdarticle, as rz3anIng“any pcraon rf!lo
holda the legal title 02 n vehicle or who ha% the legal x%&t
Of possessionthereof, ‘orthe,lo&l right of control of said
. \‘OhiClO.~~
It in ‘a’vfel.1 settld rule of 1aVfin th!i.sState that
a cc~rporation 53 e ~~pcrson (tv&thln thn l::oanirLs
of that t err2ns
c:N. in oonstitu-~Po2t-i3. and r;tatuto::y
grovislonn. 6ce Vol. 10,
?:ur,SW, ) pqp 652 ana casc;s there citoil,
. 454
a- >
.,.
EonorabloGc@ge P. Iiud~~n, pi@@ 2 . .
IfgQo'assiim
from the facts state8 by ioi ihet $he
.X,u~sy Oil CmPany not only holds the 10.~~1title to,ito trucks.
trt t?3G legal Yight of possession and control thereof also. How-
Ovor,IVG are-scncling hcrc?&th ouz'OPinlon Ho. O-2105,~mhichto-
,$,hcrwith our ettacheb OpiltionPro.O-2050, should ans?{eryaw:
Cncotionin the event the legal.-title only to such truo!:ti;:;vrss
tcld by the Said corpomtioa and the le@l right of possession
m legal right of co;ltrol man In the hands of enother p?rsoilor
pcrso~~.
Continui~rl;lith out aisncr
. , we fin6 thet the Cowt
. of CrirzinalAp?$oals30f thiB StatG has held in the case of Opp Y.
St&G, 130 Cr. 1). 314, 91, 9. ::'.
(2d) 180, that en nutonobilo o?Iner
is rcouireato register it 5.ncwnty or oq~er*s resifience,as
qa~~tention automobile could bo rezistcrod fn any oougty
withipState. (iJn&crsoorinz ours)
..This brigs us to the &4errnfnationof the questj.on
inwhic!~county in this State does a foreign corporation bo5.m
businesstherein rnsitle. flothMz this wss correctly.deter.~neb:
in our OpinfonEo. o-2050, z$idM herewith attaohead,which holds,
f&o& other.thin$+,ao f~ollc~w:
%Ct is the opidon of this deppart,mentthat
Q foreign corporetfonwhich halobeon &de a fresidentf
o$'Texas for registrationppposes should be treated,
as other.resfilentor do~~esticcoruorntibnsfor thio
purp&e a&that the county of re&knco of &&I a
oor~ration
11--e is the .cou.nty02 its nxinai*al
+--r_l__ tG.aoa03
Esineos in thti ?%%. - -=6w@derscor&ng ours)-
The genoralxuie an to the resiaenco of e cor-
parationis b3toa as follows:
;thcorporationis 'resident in the Stat0
ana county where Its principal o.c"ficeo
are." ..~
10 Tex. JUT., 631, citing PittsburC:Fatcr Eeater Cfl%pany~v,"
Sullivan,115Tex. 1+17, 202 Si FJ, 576; .Sandersv, Izam?era*Gtote
hnk, (civ. App.) 223 s. I‘t,635.
Therefore,upon our unbarstendingof the facts as
Prosontodby you, ne answr your question in the negat9vo,
Yours vary truly
ATTORl"tiGmxR AL OF ~2mxAs