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OFFICE OF THE ATTORNEY GENERAL OF TEXAS
j
I AUSTIN
i SROVERSELLERS
ATTORNEY GENERAL
I
upon the above mtbje
gate ana vcr
thou twa 8 of
r8y purporem.
vecltlgtors eovcrn mvcr-
ind it nccemary because
-r c g u lr c in
e lifia r -
lco munt take affidavits Prow cmplo~ccn
the alalmant; from dealers in rehuta
ir tmploscte~ rho ilrsus lnvoiacn of cs-
he rofuntlablc motor !‘uc’l , and from
Uclircr the motor fuel.
lApproxlmu tely 93$ nf the 244,000 refund cl afan
tl?cd in the lent flsarl fear wewe filed hv iarmern and
rancher se Thus aont of the lnvcstl~~ttionn mad6 by Comp-
troller rc~rescntatfves aoour on farms and ranchclrmany
mlleR dictrnt from 8 notary pub'flc and the lnrcnti~ator
must ank tha alatmant, or other pernnns frou whom affl-
davits arc dosircd, t.o ~OPTB their work aml drive into
the office of a Notary Public which not only invnlves
loma of tlmc but aaumes add* tlonal mllarrge and travel
expcn 216.
~onorab?o (:@a. ii. Shepperd - pege 2
lSsc t.lo
24n of the Xot.or Fuel fax r.nw contajnw
the fo1lnwjn.g pro?+? nlnnr ‘The Comptroller, or any
drctr authorl%od reprcn%nta,tiTc under the dlrcction
ot tho Comptrollcrr ohs’ll, for the purpose cnnten-
plated hy thjn Artjcln, hero the power t.n istvue nuh-
pooa8w, cnmnel the attsnanncc af wlt~nesueR, odm$njs-
tcr oaths. certjty to ofticjn? aotsr,take deporitlons
Within t?P WithOUt t,he Stat8 Of Texan, PS IIOW proTjded
by law, nnd eom?c? the production of pcrtincnt honkn,
aoaountx, rcaordn, and daoumnts.’ The said 8eotlnn
24 fijrthor Uescrfhe?l the praosdurn t.o follow in com-
pl7lng Wi tb t.he ahoW prmininn amI containa the fol-
lowjnp prwi nianl ‘The ComptmYlcr may, it neoes-
sary to enfarce the prwjnfans of this section, re-
qujro wuch numhcr ot his reprcsentatlran UP he dcoalr
nceensary Tao enforce the pmrisinnn herenf to mtb-
scribe t.0 the onnstltut.lonal oath at ofTloo, a rcaord
of wtrlsh whell be tiled jn t.he office of t.hc Cmptml-
lcr.’
*In order tn saTC t.he mneeencary expense and
Were1 inlnoatinc and drlrfng 1onR dintnncor to Uo-
tat-y PublIca, the Cnmptrcller dotdren to delegate
acrtain emplayeem, whose duty It in to lnrentigate
retma claima, rntl Test them with the power end
anthnrlty tc lihmininter asths nnd take the noknaw-
lsamncntw at’ rcfunt! cla~imantw ana nthcr atflabtw
iron whom It in nconewarp to take tdutmentn in af-
ti4aTit form In cnnncGtsisn with tho antoraament of
the motor fuel tax law. For thl s purvoae, the Camp-
troller wjll dolegato wuoh power tn t.ho cclected em-
plnoseu in wrj tlnk and a31 T require euoh such employee
to take t,he cnnst.$tutinnwl oath nf an appoj.ntiTc otil-
aer In the manner Ulreotcd in yonr Opinion Wn. O-382,
nnld lnrtruments to he illed jn the oifica of t.hs
Comptroller. A copy nf t.hc proposccl oath ancl filing
rcaord la attached berota.
l1 . WI1 1 YOU planue #bdTiwe mw whet.her an oath or
affl rmatj nn aduini stcred in conrcot~on al th the atbiniw
tratlnn and entoraement ot the mntnr fi101 tax law h;r w
Comptroller cmplcrco, who har tnken the aonntl. tutlanal
oath OP oPrjce end hau Man dclcgetad autharltT hy tho
Cntnpt~roll er to emnlni utcr Onths aw dov2rihed hereln-
shove, he a vn? jd a&An1 stereil in the mannew re-
oath
quired h7 ?a*, cIncl hy
R PerPoa (IulT au thori zod to ad-
mjnjeter tF@ !mm? in the mat.t.er or Cause In WhjCh n!JOh
oath or ot’fj rmntion 12 ta,kon , 8 9 3 R anntenpln ted ‘
?xy
t
:I” /
6otsornble Gee.
Artlele
'2.
n. Sheppard
304 of Varnon'a
- paga 3
Annotated
If yeu wnnwer fhe above gaeatlon atilrma-
Penal Coda.
tlrely, rlY1 rou pleame ailrise me further whether
an onth administered by mush employee In the manner
an8 under the conditions deaarlbod In the preceding
pnragr%ph In taking the aoknovledgraent oT a refund
~otalmant In the ereeutlon at a refund cl8lm wlYY eom-
ply rlth the requirement8 of Saotlon 13(d) ef sald
motor fuel tax law whleh presides that a @laieant for
refund of motor fuel tax shall *PIYe rjth the Camp-
troy 1 ar an lffldavl t, on auoh ton, as may Da pra-
merlhad by tho Cotspfml1er’~
Beatinn 24 of ArtiaXe 7oAfib cited by you exprearly
prorldeo that:
*The Comptroller, or any duly antborlzad repre-
aant8tlre under the direction 0P the Conptreller,
sha31 for the purpose contemplated by thin Article
hate pewar to Iaauc mubpoonaor eompa! the atteml-
attea of wltnesaes, admln1atar o=tbs, certify te of-
tlelal sets, take daponltiona within or without the
State of Texas, am nw pro+lQed by Iar, and aenpa1
the meauction ei pertinent books, latounts, reoortls
ant! flooumentn~ * * l’
The power to addnist,er 08 the and to
aertlfy suoh
oaths or affl,dar~ts
3~ net peeuflar to notarlett
public or
clerkn of tRe various caurts, but oa the other hand, there
ore numerous inst8ttU8s iB our 8t8tUt8 Wh8Pdn other offia8rm
or rapromntatites are alothed with auoh power. The grant-
ing of ruoh pwer Is easatttiall~ a 1eglslatfta prerogative --
tbero helng nn constltt~tlonal provision IWitin(l: much power.
Artiale 304 nf t.he Penal Coilor &IM eitod by you,
is 86 fnllowsr
'The oath or lf+flrautlon must he admlnlstsred in
the manner required by 18~ , ltl ky emma portsen duly
8uthorlZed to admlnluter the s8me In tho rotter Or
cause In rhiah suoh oath or afflrm8tion ia t8k8m*’
TMs requ~rment~ In psrtfnent to a pro6eGutlon for
pet-jam* ..
nonarable Bea. II. Shnppttrd - pa&e 4
Rime, nn we have ahown, your lemlly qualified
an2 der3patcd reprorentatlre in dlsohargln~ the affloirl
&tied raqulred cf him under the statute above quoted, the
oath or nlfirmatlon admLnllrtered by him Is ‘in the manner
requfred by Yaw", and by a *person duly lntharired to ad-
minister t,ho mum.”
It follows that both of your queatlonm should be
answered jn the rffjrmatlra.