OFFICE OF THE ATTORNEY GENERAL OF TEXAa
AUSTIN
~onoreblo Oeor8r 8. 8hrppar4
Coaptrollor ol Fubllo Aooountr
hurth, T.xar
ted x8) %6 1*4I!ro-
rptloned rdj.ot. Se16
NO. 6 or the
iarr tor 8 tax
d by oontraot
hapter 899,
r so8rlori ot the hrty-rre-
Can, dolly burinrar aa A. 1.
oapany, Ylrrhal~, fexm, epenter
Edo&Ra oontraot motor orrrlor*a pormlt, NO.
Thlo aoaoern lr under a oontrrot with
JOin &r*ll t compnny, Omlmn, Ietr, to ao11+or
their Pe8t produota to ourtfx4arr in Narrhall and
ldjaoent tarrltorl.
682
nonorablo Ooorgo 5. !?hopprd, Pace 2
*ft lo cy understanding thtt John !:orroll
k cwprny prepare shlp3ents 0r meat produoto
Mrklq oaaa to thr indlrl4url ourtouirr UM
plealag the shipaonts in :-no wld
oar destined
for l'nrehall,Tore@. These chlpmnte r0r ln-
dlrldunl ourtoniem are marked ln obro or A, :i.
Dunn Tranrrer coapany. The h. iv.ounn Tmnsrer
openr the oar bna askes dollrsriss 0r
Corfipany
thr limdwntr to lsch of the oustomerr to whom
the meet prodUOt8 ere aerkd.
l....
*I‘hdii
a p p 2-80i.m
it it YOU ~~1 1 & iv0
mm
your opinion ai to tbs tax llabillty or k. X.
Dunn Transfer Cowany ln thlr matter.”
x8 uadrrrtand that %OrrOll h. Conpan~ lraueo It8
bill of lsdlne dlroot to its ouatomerr in the ~arstmll area
and rhfpr tha mmohandlre In oarr of A. %. runn Tranofer
Company with inctruotlono to dell+or the rr,erchandieo
in ec-
oordsnoo rlth the bill‘ or lading.
hn inopeotloo 0r thr rii00 or tha RailrOad com6iio-
olon raoerle that the A. 2. DuM Trrncfar company hso a oon-
traot orrrler*r permit to tmnrport the morohrndlro in question.
Nothing in the pomit lndioatsr that the tmnrportatlon In
qurrtion lo laterrtate ooaaoro~. To tbo oontrary, it appears
thot thr r,allroadCozmlarlon tmated it ae intrartstr oomaroe.
‘:ohave been recently adrlr;d that thr A. F. Dunn Trantrsr Com-
pany ho160 osrtlflcatr ao. 14,611!froa the Interetato Commaroo
copude~lon to traarport the very aerohandlrr in question. ..: 8
are furthrr adrlred tbst the Interstate Cozasrce Comr;Lari~nhas
approved tlioratrs for thlo tranrportatlon.
l%era 18 no queotian but rhst a through rhlpaient of
the partloular aerohandlsr in s.uestionwas intended when 8ald
mrohondlre ML rhipped by the l hlpper to the urohsrsr thereof.
8.number 0r aeolaioar of the supro~~ocourt 0r the Fnlted stotos,
typifl6d by thr oate of Faltlaore and 6. s. +. 2. Co. v. Fettle,
Ed0 t'. 2. 166, 6r'c to the sftsct that the shl@?.entrin question
,
68
xfoaonblo Ooorgr I(.8hoppor4, ago 8
are ia fatOrotat8 omoroo. Bert&y 4Otemia@4 that th@
tmnoportotl0a in qumrtlon lo int*rotato *omncuoo 80 look
te 000 rbother or aot thr ~rooo r~oolpto ~rrlto4 Gunfr,orr
am to be lnolta~o~ ia roapatl~ tk kr &a.
Arti‘ 14, f!rOtiOB 1 a), 8. B. IO. 0, AOt‘ 49th
Lu8, Regular Sasoioa, Smpoorr tha tollowlng tax:
~8rotloa 1. Eaob ladltlblaul, prtdw-
ohi "2 ltloa,
O0olpaOr,l0*00 0? Ootp0ratl0O 4014
buo P'a081 ao a *rotor 8uo oompanp oo 4otlno4 im
l? t90, Aotr Re&ular eesrloa
ot tho lortloth
81oture aa naoado6 by th0 AOtOof 1988, ?irrt
lo4 8ooofon ot the Fortpilrat x,o&olrtura
Ohnptor T6, or 80 bootor oarrlor~ or #oontrqoC
Oorri~t~ 00 btiao4 la chapter 879, Aoto Rogulor
sooolon ot, the Forty-oeooad Lo~olaton, over an4
by ~08 ot’tho pub118 hi hrayo ot thlo Eitoto, elm11
8ako qrur%orly oa tho t t at day of fuuary’, A 11,
tol& lnl Ootobor ot oaoh oar, a report to t f? l
Comptroller, u&or oath o$ the ls4lrldoa1, patnor-
o h lp
o o mpla ny,
ooool~tfon or ootporotloa br it8
greof4ont troaounr or aiorrturg #howfag tho
~000 uoh ruohlre4 rraa fat?aot:to bu8laeoo donlr
withla tuo etato Ln the p4ymmt o tlhorgoo tor
tranoportily ooapanortloa oa6 any
porooao tm
inight a? omo4lt~ or froa othor
ior hln,
wuroo~ et roy~oau rooolrod tram 18tnotate burl-
baLIDIe
rrth$n t&lo stoto &arln# us0 qorrtor nxt #PO-
ooua& saf(. inairibu41, pwtnoroklp, lomg8nf, oo-
oeol~tlon, or oorpomtlon at tbo the of mklry
OSI& ro cut till par to the etato Tr*8rwurr oa
ooowot P08 Lx the quartor be la&u on O81&
ior
lqaal to two
da te two tontho t 8.8) pr oont rC
aad
~14 yooo noolpto, 00 ahorn bf ula topofl. pro-
tldod, howetor, oarrloro ot poroono or prepart~ who
ore nquln4 to po an Intangible loooto tax un6or
tha loro of thlo 0L k or0 horobr oxompto4 fror tho
prorlolono at thlo dol. ot thl8 A‘t..
In er4or to o la r lty
tha loopo ud mooniu of th0
above 886tloa, the ouo Logl818tUr8 laaOtti RI b. 110. 1OM
whioh provl400 IO tellonr
.
Hoeonblo ooorgr 8. 8hOPgl?b, RUO 4
lwetiea 1. Tbr tea m ‘:Qtrrrtrta busia.m0*
aa or04 ia Art&r10 XT. aootloa 1 (a) of muon
Bill lo. 0, &otr of the R.(u&? Se~abe of the
Fortr-•rrooth Id iolrttU0 rhall Rem red &DpLr
Otir to thOt DOSfiOQ Of S'WMU.0 dOTiled fl-Oa
tranrpertation oub~bot to tha ngulatlon of tlar
Miltor 0omalooioe of Tens..
The term *motor oarriot* 8oaeo rey
irn, 00rp0roti01), ooaIgwiy, oo-jmrtnar-
8hip :,OOOirtiOQ Or joint #tOOk lO@OOiRt;OQ
an6 lhrir 10880~0, roooirorr or trumto*r l
p p ~into d
by oey aourt rhtoorror owning, ooetrollln((, aarirg-
1n6, o mtln OT arurin# to br opw'rtd my motor-
prop41rlQ robfale ored In tlWQODOrtiQ6 property for
ooapoaoatloa or hire a la l rer publio highway in thti
Stata, whwo la the 60~~18 of luoh tr a nr p o r t~tlo nl
hi(llmy brtno#e tmo o? mom inOO~~~~~~dO'~ie~,thr
torn0 or tillraer io trarorro~~
tarn Wotor oorrirrt as or04 IQ tKi l AOt hi not
ieOl\lbld, this Aot Obdl QOt l pply t0 ROtOr TO-
hlolw opantd rxolurlroly within the inoorpomted
1iaito e oitlrr or wwur
r(h) The term *oOntmot aarrirr* mano rey
aotor orrrier lo hrrdmboir defined tnarporting
r0~0a-Q tar oompewtioa or hire Owr ID hi&u&y
Pe t&lo atrto other than aa l ooamoe oar lr
rmoedrd A0t8 1831, 42n4 LQ., PO 480, ah. R97, rl l P ’l. ”
muro Bill Ito.8 mu ra, ft lo appar’rnt
that the eteandrdthat tha {IX 4e qumrtlon ohould
bo Oorprrtd OQ intnrtatr &roe8 r0OOiptO 81000. ROKWrr, tt
oleorlr rpperrr from orid Aat that lntrart*tr reodpto frcm
. 685
~oeoroblo oeorgo ?I. Stmpprrd, Pago S
maroom other than the rotwl tnruportrtloa ran to k
Inofudd In ooaptltu thr tax. A few uookm dter tho pee
l& $O@
f UN lb OtO
M QtiOM dAOt th 8~880
LOg iOh tUM
lM OtOd
HouorBillHo. 1089 whioh pro&6 in elirot that only tha
rooelpto from tM lotuel traaoportatloe oi mrrohaedlo~ wore
to bo ooeoIdere4 la oomputlw the tax. Eorerrr, the 18quage
of mall bill doSin Intrrrtata buolneoo aa tbrt trmr orta-
tloa rubjrot to the ngulntloa of thr Rallrod WsaIro Pon.
It Ir roll settle4 thet tha Rdlrad oomaIrrIon has
the power to ragulatm Iritwatrtcr aotw orrrlrro Ieroiar aa
rod pnrerration rnd publlo 8rfrty are ooeoeree6. see mll-
rod Commloolo~ ro. aouthuertma Orarhoued Lleor, OI!8. x. (Ed)
;I(;, rrrersed
by au tram Court on other &rouaQI 99 13. lr. (Zd)
lo do not be1Plw that this IO the type 0) retulatlon
rhlih thr Laglrlduro he6 in taled when mnnotln&Eoorr El11
ao. lOS9.
m do not brllrtr that tlm L*&ldure, ia prrrl
Rouse Bill no. loII9Ietrndra that lntarrtata reoolptoohou"fa
be Inoludr6 in ooaputIe# the tar 6~0. To thq OontM~, we
bollorethot the only~urpooeor ~fotloe Bill lo. 102N we8 t6
limit th@ lppliootioe of RouseBlll lo. 8 to thr @ora MOhIptB
dWiV@& tw t&t iQtMOtOt0 tl'Wi8~Wt~tlO8l lUbjOOtt0 tho -*‘ye-
ulatloe 0r the mllmd coaaldm.
lror the faoto glron us, wo aro oi the opinion that
the ~rooo r*oolpfo rroolv~d by the A. w. cum Traeoror cowae7
for the troeoportetlon of the #roheadIo~ la qu~otlon 0,4mWt
bm Inolude4 la oomputleg
thr tax i*pOrd by Artlo~ IIt ti
House Bill no. 8, ouwa. ,..
,-
YOQrOrory trulf