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OFFICE OF THE ATTORNEY GENERAL OF TEXAS
AUSTIN
Roaorable Oeo. II* Sbeppsrd
Comptroller of Publia Aooounta
Austin, Texas
Dear Yr* Sbeppardl OplllAon RO. o-tl648-
Your letter reqwst
our Opinion Roe 0-6648 16 88
,.-.
fc-cT> au" 1
o f 0483. ;
ental opinion upon
la
and repreaen
fuel'tax law
affIrmationa
$844 as tb whether or
i meal be affixed fa
atrtment aubaoribed
4 4uah repreaentatire to
344, Vernon'4 Awotated Civil
8tatutea, r4ads aa foll4r4:
lgAmoa,g other duties the Csmptroller
ah8lll 14 moure a leal with r o r da -
lOomptreller*a Offic+er State of Tex a sa
engraved around the margin and a ii++
pointed atar in the oenter, rbioh shall
be used an the ma1 of hi@ offioe to
autheatioate all hia offlolal rote, OX-
oept =“;r::ts dram on the State Treaa-
urn*
. ’
JBonorable Qeo. 11. Sheppard - pa84 2
*Will you please 8dvSas me whether 6r not
the admimintering of an oath or a??lmation as
oontemplated in your former opinion ~111 require
the impression of a meal on the instrumsnt aub-
aoribsd and morn to before suoh Coeptrollcir
representative in or&r to make the oath or af-
firmatiom one that is legal17 ldmf~nistered in
the mum?+ required by law?"
Tbb r4qUlr4m4nt of a seal to an oifi0sr’s oer-
t~fioafe to au a??idavlt or an aognorledgm4nf ia aatter
4f 8tatak4 Thus, Artlole 6602 of the Revieed Ciril Stat-
utes anumerates the o ffla oluthoriaed
r t0 make proof of in-
atrument~ of writing for reaord. Artiole 8666 requires auob
officer to make *his o??loial oertlfioate rlgned b7 him and
glren und4l' hia seal of o??lu4~~ Agaln,,by 8eation 18 of
ArUc1.e Sd,o? the Revised Ci+il Statutir; an affidavit is
dsfined as meaning .a atat4ment in rrit$ng'O? a faot or
faots signed by the party makfng it, ahd sworn to beiore
some offioer lnthorized to a8mialoter oaths, and official-
17 oerrfifled to by nuoh officer under his seal o? o??ioe~
Article 27 a? the Rtwla~d Civil StSttites declaresr
%W!I oomlmsloner and eaoh
and eaoh oommlssioa
board ubioh ia or ma7 be oreated by laws e? thla
8tate shall have authority ta adopt a seal 41th
whfcrh t4 attest lts offioial doomaentd, aertfii-
eates, or any o??iolal written paper of any kind.
0 4 4”
8p4oifloall7, the Comptroller of P&lie Aaaounfa iu
required to lprooure a real tit? words 'Comptroller's Office,
State of 'Iexam optgravedaround the margin, and a iiTs-pointed
star in the aenter, rh%oh oh811 b4 uwd as the. real a? his of-
?I04 to authenticate a12 him offiolal lotm, sroept rarranta
drawn en the State Trsasury~8
pb4 ltatutes preooribo the oharaoter of seals to be
II646 b7 oertaln other o??loera~
It would appear. that the aeeessitj for -the use o? a
seal by any offioer, therefore, fs purely one of statute, and,
therefore, absent such a statutory requirement, an offiaer 4bo
iu clothed with the power to give osrtlfiaatea o? l??idarit or
8oknorledgment may do so without a eeal Th$ By eta temen t , of
l
Honorable Qeo. A. ,8heppard - page 3
oourse, is subject t,o ths requirement as to those instruments
to b4 registered, such as deedu and the like.
The aut.horiaed rspreaentatires ot the Comptroller
sith the posers vested in them , as shown In Seotion 24 of
Article 7090bfbrYer0on's Ciril Ytntutea, and quoted in our
Opinion 70, O-3349, are not speoifioal17 required to attest
their aerti?ic.otes rltlr a seal ) although the7 hare speoifio
authorlt7 to uake suoh osrtifiaates.
It fe, ther+wer the opinion of this department
that suah r4pr44eutatiT44 may msk4 s4rtifl4ates to a??idaTits
and loknoslsdgnwnts oTer theWow aam and offio~al status
without th4 ireoealsty for affixing any oharaoter of seal.
Suoh eertifioate shoul~d be In the usual form used by lfofm-
ies Public, and signed iu'fh4 inditidual nsus o? the repre-
lsntatirer follored by the o??lalal designatiou of ‘Author-
lsad RepresentatiTe of the Comptroller of Pub110 Aaoouuts
of T4xa4.m
It $8 ?urt.her Our opinion, hOwoTOr, that your ap-
pointment of mah repreaeatatiT4 should be In your offioial
capacity and attested b7 your o??iolal seal. Tbia aonati-
tUt48 the sour04 of his ~4pp0intment and aon44qu4nt por4r
under ths statute. This is the offioiol rat of the Coup-
troller shiohmquires the statutory 4ea1, rhereas the aot
oi the ‘repr~rentitlre is in Tirtue of the statutory poser
of such rapres4ntatiT4 in hta 0~0 o??ioial right, suoh
repr4scntativ4 ha+iug taken the prosorlbed oath of 0ffioe
lft4 rh is lpp4lutmeut.
O? oourse, your rspresentatires hat4 no pewer to
make such oerti?ioates exodpt in r4spest t4 th4 partisular
duties enjoined upon them by their appo?ntment. We lttaoh
hereto 44py of. our reaent Opialoa Ilo. O-9900 oapha4iaing
this llxlktion upon power. It ~311 be not4d that the stat-
ute of lpeaial. authority of the indiTidU8ls there named dealt
8peoifioally with tie questioa of seals~
Yery truly yours