Untitled Texas Attorney General Opinion

-OFFICE OF THE ATTORNEY GENERAL OF TEXAS AUSTIN *moYcm smA=ms Arrom”w.” G&S”CL- . Honorable D. 6. Oreer Stata Highway Engineer Texas Highway Department Austin 26, Texas Dear Ur. Oreerr I. recent date, whioh the legal registra- truokiw oorporatioa derrigaatier Town : ; .~ Rrinoipal oi'fioe admittedly ia in B County. '. "It is our.thougE that under the oiroumetanoee. the ‘iruoking oorporation 0hould register ita motor vo- hiolea in B county, the county in whloh it admittedly maintain8 ite prlnoipal plaoe o? buslneae.a ~roti your question aod la order to eimplity our wmer, we assume that tha oorporation in qusation ha8 the sole legal title to, r&bt of poaaeaolon and oontrol OS said motor vehlalsa> This leaves us the taek of detereinlng the county in which the owner (the eorpor’;!tion in queetion) resides, be i8 provided in resgeot ta regirtration of inotor veblolea in mtiole 6676~-2, Vsrnonia Auuotated Clvll :Xatutes, 1925. Said Art~ole provide81 w3very owner of a motor vehlole, trailer or seal-trailer wed or to be used upon the pub110 highways oi this State shall applg laoh year to the 3tate Kiixhwav Deuartaent throuuh tlm Counter Tax Col- leotor oi tbir o&nty ia whioh iio resides fir tin re- glafratloa o? each suoh vehiole owued or oontrolled by hla for the enrulng or ourreat oalenda$ yew or unexpired portion thereoi; * * *” (Unders?oriw ourr) i-4 automobiles owner 1s held required to re$tster automobile in aouaty of owaer@a reaidenos, aa against oontaatloa auto&bile oould her registered In any oounty within at ate. QP f. State, (Crfm. kpp.) 94 3. *. (2d) 180. It is a well settled rule of 1s~ in this rtate that a oorporation ia a “person” withia the meaning of thst tera aa uae$ in oonstltutionrl and statutory provlsionr. 701. 10, Tax. Jur., Q. 655, snd oaaea there olted, mtiole 1304, Seotion 3, Vernon’s Annotated Civil atutes, 1925, Wrequirea the lnoorporatora tg ‘state, in the ProWsed oharter, the plvoa or places where tin busiaesa of t~he ktmided oorgoratioa 1s to be trsnsaotsd. This m~ana, not that the charter isl required to atate the pl*oa whbre-:t$e prinolpal Orri0e iii to beg looated, but that thb 0rriOe must be, eotablirhed and !mintained:‘.wfthln the limits of the eta.t@.’ 10 Tax. Jur.., 631. W~tha abaenoe of express atatutory piwisiaa ii%- ia8 the lociality or the reridenoe or a oorpar:ition for partiouL~:plp QuWoaea withIn the state by which it was oreatsd, the gerbral ‘, rule 18 that its residence 1s ‘where itr, prlnolpsl office or pltlce or businetss ir .” 13 ;~ner. Jur., pY.ge 28%. 322 fbnor