Untitled Texas Attorney General Opinion

-OFFICE OF THE ATTORNEY GENERAL OF TEXAS
AUSTIN
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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%.
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