Untitled Texas Attorney General Opinion

OFFICE OF THE A’ITORNEY GENERAL OF TEXAS AUSTIN nanamble Qeorge B. Sheppard CQlptmller of Publlc Acaounts Auurtin,Texae pee 8lrt apinion Ilo.a- Ret Llabllit Vnder data of D it the above quertion,and Sor the faa fou -ior us to attaohed fram vhiah ve quote I 8 austowr in rubjeot to fIna1 Ino., in Rawas oaked In BxaI, and no 8aler (P&the mer&andira of the sale. At the down pamant 16 made d ii the order 18 not l aoasideration thereof that the tramnotion aoxutltuteb inter- atate comaerae, and the tax levied by the above-cited rat vould 9 8 direct burden thereon, and aonsegwntly obnorlous to the Wweroe olauoe" of the Fedsrel ikumtltuttcm. Rxoept a8 the I : “,, .q , ; .L marable Uborge H. Sheppard, Page 2 a&ant faatual statbmbnt 18 altered br clubsequentletter of Q.W Deowber 11, 1941, by your Hr. U. 0. S&ullb, thb opinion g&ybrtbd to in aontrolling and ve refer you to samb. In the letter laat rbfbrred to, you call our attention to thb follovingr 'In regard8 to thl8 letter, f vould like to ad- vi8b tht It ha8 mm8 to my lttbation th6t th8 8alb8- la&lb8 for thi8 aomr.uuiy are In the habit of taking thb Ol’dbl’, OOllbCttiag for 86BO md thb OCU&N4 8bad. tlu merohandlra dlrbot to the purohaaer. Bovwer, 8embtlsb8 thb mbrahandlab 18 *bat to the 881a83ady vho, in turn, delivorr the mbrohandirb." rt 18 our opinion th6t the a66itional raet thrt thb ~erbhaadi8e 9.88aetUtea abut dirbotlr to the ralb8ladj vho took the ofdbr, or any other agent OS Lwhsr’r, Inoorporatd, for de- l&b-, in tUrn, t0 the ~&llBbC, Vi11 IlOt IpblOVb thb inStWit .itwtlon from thb SS~b of our Opinion Ilo.o-J1263 an6 tlu de- SiRibXt8 Of thU %lpFCSlb COUFt Of thb mnitbd State8 thbrbti aitbd. In Caldvell v'rIolrthOarollzm, 187 V. 9. 622, 17 L. W. 336, 23 Sup. Ct. Rep. 229, a taxitqordinance of the olty of ffrbba8- boa-o vaa held invalid a8 an ualavful intorfbrenae with interstate uowbrbb, where a pbrtrslt 00mp8ny bagagbd in mlcln5~pisturba and fra~b8 in Chloago rold tbm upon ordbro rollbltbd in lRmth Carolian, rhipping thb piOtUX'bbaXId-88 in 8bl3U8te mekagb8 t0 it. OW 8gbat.,vho plaobd the platurb8 in thb%r pr~pbr frambu and dbllverbd thba to thb pbraono ordbrlng thbm. Thl8 va8 held to be a trmaae- tloa in lntbratate aemmrae aad beyond the taxlq power of the statb, and it vas held to make no dirmbttc0 that the picture8 sad fnw8 vere tipped to the oamp~ny ltrelf at Wbenaboro, vhbre the agent of the coptps~l~rboslvbd tham fmm the railroad at it8 dbpot, Uarrb6 than to him roan ln Ureeaabore, opened thb pabkagb8, took Out bnd aesorted thbm, and put them togbthbr, anb in thl8~fom db- livend thbm to the purehaners In thb aity of Wbbu8boru, vho had Previously ordered thbm. Of thla featurb of thb eaab, vhloh had been held ln the supreme aow?t of Iorth Carolina to diffematlate UI sane from tha fomer aa848, ths Suprbme Court of thb Unit64 State8 aald (P. 632): "Nor does the fast that the80 ortlaler vbre not shlpped 8eparately an6 dlreotly to baeh individual puroha8er, but vere lent to m agent of the vendor at Qreemboro, vho deliverad t&m to th8 purcba88r8, t deprive thQ-tranasotlon of its ohoraotbras later- State QQIbrOO. It van anlr that thb vendor u8ed tvo instbad of onb agwwy U the delivery. It vould ! #b(11UVidb?it thrt, if thb VbndOr had Rent thb arti- olea by an sxpm8a company, vhlah should oollset on delivery, such a mode of delivery would not have Rub- jested ths tr8iuaatlon to state taxation." It is, therbforo, our oplnlan that ua6er bither p&n Or m&it& Of dellvery Of the gOOd8 in qW#tiOn to the Ultatb maer, set out in the eommtmiaatioiu kfon US, thb lm 8xoiSb t8X levied by Artiale 7047-l. VernOn*# ¶%mi%aClrll Stat- Ut88, lug aOt OmStitUtiOl%8lly be oQllW$tUd by you. Tnuting tb.0fOPbgOing fully WSVbrS yOUI.%lltJttiq, v0 ar8 Yours Vbry truly .+!4!&- :e..,.,!i .,I