492
OFFICE OFTHE AlTORNEY QENERALOFTEXAS
AUSTIN
Eonorable Barrin B. Brown, Jr.
Crfmtnal Df6tri6t Attorn6y
rort worth, -X66
Dear Sir1
'6 CiTfi Bt6tUt66.
the r0u.0
ue Ohri6tlaa Churah bar
1OOat.d in D61166.
nduead to $80,000,
mllew tai6 ind6bt6d-
not4 and deed Or t+rU6t.
t-her or not ruoh renew61
he 6t6mps a6 prorlded fn
tates In order to be en-
of raid Artfole 904% reads 66 follow6r
66 hcw63.aotherwf6e proridsd there
is hereby 16vled and 6666866d 6 tax of nn (log)
oente on each One Hundred (@.00.00) Dollar6 or
ismotion thereof, oter tiu tirat ¶%IOHundred
($aOO.Oo) Doll6r6, 06 all Mt66 6nd obligation6
6ecur64 by chattel nortgw6 deed 0r tl'U6t,236-
chanto*8 11611oontraot ve&r*6 lien oondition-
61 salbe oontrabt and All ftutmamm'or~a riellar
Honorable Marvin H. Brown, Jr., Wge I!
nature which are rii64 or reoorded fn ths or-
floe or the County Clerk under the Regl6tra-
tion maws or t.hieState; provided that no tax
shall be levied on laatrzents asouring an
amount 0r Two riundred($200.00) Dollere, or
lass. After the erreotive date 0r thl6 AOt,
except as hereinafter provided, no 6uoh lnstru-
mut Shall be riled or reoorded by any County
Clerk in this state until there ha6 been af-
fixed to such inatrumnt staapa in aooordaaoe
with the ~SOV:SiCRS or this seotion; providing
rurther that stoulO the instrument filed in the
ori 0r the County Clerk be 6eourlty 0r an
obligation that has property pledged as 6eaurlty
in a State or State6 other than Texas, the tax
shall be based upon the reasonable oash value
of all property pledged In’ Teu8 ln the propor-
tlo&that eald Oroptrty ,ln Texas bear6 to the
total value of the property 6,eouringthe obliga-
tlong and, providing further that, exoept a6 to
renewals OT eXt.6n6iOq6of accrued intere8t, $hr
provisions 0r this aeotion shall not apply tb
inatrumnta given In renewal or extensions 0r
inatrumnts theretOfore #tamped under the pro-
vlslons of this Aot or the one amended hereby,
and ehall not apply to fnatrurnsntsgiven in the
refunding or existing bond6 or obllgaffon6 where
the preceding instruaent ot aecurltp wa6 6t6mped
in aocordanot with this Act or the one amended
hereby; provided furthor that the tax levied in
this Aot shall apply to only one iimmaIuent, the
one or the greatest drnoainatlon, where aereral
iI26trtUtientS are cOnteqOranOoU8ly executed to
secure one obligation; and provided further that
when onoe @tamped as provided herein, an inlsrrtru-
ment say be recorded in any number oi OOUItie6
in thle State without again bein, 80 atamped. This
6eCtiOfIshnll cot apply t0 ia6trUEietlt6, Mte6, Ol!
other obl?gati.ons taken by or on behalf of the
Gnited States or of the State of Texas, or any
oorporate agsnoy or instrumentality of the United
Stetss, or or th4 State or Texas In oarrging out
a gov6rnmntal FurpoeQ 66 erpreelredin any Aot
0r the congreek or the United states or or the
jeglslature or the state or Texas, nor 8h:cil,l th'e
provieions or this section apply to oblfgatlofus
or lnstrumnte 6eoured by Urn6 on orope and tarn
494
EfonorableEsrvln H. BrowR, or., Page 3
or agrioulturel produots, or to llveetook or
farm lmpler;ente,or an ebetraot or judgment.
"If the amount secured by an Inetru&ent
16 not expressed therein, or Ii azy part 0r
the security 4esc.ibe4 In any 6uoh Instrument
appears to be looated without the State of Tex-
as, the Oouaty Clera shall require proof by
written afildaYit6 or such raOt6 as nap be 04;
oeesary to deter&I4 the amount of the tax due.*
The first T6xa6 statute lerring 6u0h a tax beoeme
erreotlve OL Ootobor 30, 1936, and the above .quotedArtiole
7047e I6 an amendmen,tt0 aR4 6Up4r6edes said OrigInal Act.
we assum that the dead or trust given by the Eate(soolIaAve-
nue Ohrlstian Churoh lo 1930 wa6 recorded promptly and oon-
6equently ha6 nevsr been etamged under tha~provlelons of the
Statute. You will note that the Aot provIde6.,thatexoept
a6 provided therein, no such lnetrurcentshall be tiled wfth-
out being steeped In aooordanoe with the provision6 0r the
A6t. Yixoeptloneera made as to renewals ot,lnstrUments there-
totore stamped Under the provlalons of the Act or the one
a&ended thereby. Howevqr, no exoeptlon le Ipea4a8 to renew-
al6 or extenalcns 0r Inetr~nts which had been reooraed wlth-
'..
3r out being etamped.
In oup opinion !?o.O-1052,'ue expre66ed the view
that a deed or tru8t given in renewal or another whloh had
been exeoutea and t1le4 prior to the erreotlre dete of the
orI&al hot was required to be 6temped. The Aot also oon-
taf56 Oertain other exCeptiO~6, iaoluding obligation6 or in-
etrument6 scoured by liens on crops and farm or egrIoultur6l
'J,; produot6, Uvestock arid ram implement6 and abetreots 0r
judgment. aIrIce laetruaento or the kin4 which you mention
are not found among the exceptSons, th8y are expressly re-
quired to be stamped, and your question 16 thererore enawered
in the arrlrmetive; thbt 16, the renewal deed or trust in
qU46tiOR met be fithuipsa10 order to be rooordeb.
Yours very truly
ATTGRWEY OXH"RAL OF TEXAS