229 ‘--
OFFICE OF THE ATTORNEY GENERAL OF ‘TEXAS
AUSTIN
230
Eonorsble R. C. Petry, Jr., pale 2
Article 7151, oontoins the
Rsvlssd Civil i:tatutsa,
followln&I
*All propertyrhall be llstod for tmntloa bo-
twen January 1 and April 50 of saoh yssr, when n-
qulmd by the a8musor, with referenooto th6 quanti-
ty held or owned 011the fira% day OS J8nuex-yla the
year for whloh the property la npulred to be list.04
or mnaemu. Any pro?mty pulehaawlor aoqulred on
th6 ilrrt day of January shall be llatad by or for
the person parahaslng or aoquirlng it. * * la
A remdlng of the above 500~~ Qleerly to Indiaate that
s oounty asp not tat tangible peraOns1proparty brou(lhtinto
it rot the first tlw sit&r the flrrt day of Jomary of the
ywr in qwstion. Persuasive on this lnt rvretRmblo Oil
and Rsiining co. t. stat. 5 8. 1. (2df@55QjOhlldrors Oowty
'Is.ststa, 22 9. w. (ad) iollg ~tnters tn. fnde~nd~nt Sohool
Dlstrlot, 2D6 5. yt.5948 Eardoaty BIOS. 9. n4rpriry, 89 TOI.
S95. Aeoordln&y your question 1s snmered in the na@dArr
as to the arattlebrought into the oountysubraquont to Jsnwry
iirat.
Ar to the aattle rhloh were in the oounty on Januery
?&rat w roaoh a different ~oaolusloa. In or&m $6 ~kow Oh
oourt's holding in Hrrdesty ve. ylm&r&, supn, as well as
in ciE@tt W+ ~OhWOtIv42 a. Py.66& We qWt0 at WIUO iOi@h
fralthe letter opinion, as rclloursr
* * + * Tn Xardesty V. Flawairy, 57 lb. 595,
oattle frcm the Indian Territory Bad drlrted wross
tba Texas 11~1 into Bsnsfordoounty upon the opan
range; end the owner krpt sarploy*sla VIaIdwuaty,
ebout 01&t miles from the stat6 line, to pnrent
the oattle from going Girther south. The oattle
remained In Banstord oowty about fire month&, and
rem there on the 1st day of January. fn aonai4er-
ing the qpl)&tlonor th8 owwr*s lleblllt iwtaws
ln Esnstord oounty,the supreme otwrt saIdt '14
rppsare that them oettle warn in the state for
about fire Ponths, fnoludina,
the 1st day of ~tfnu*
ary; that they wem not pasalng throu@ the at6ta,
oar brou&t here for the purpose OS trade. There
ia nothing In the redord that would neoesasrll~
1saQ to the oonoluslonthat theaa oettla ware not,
la the manina or the law aitustrd 3.nEanafortl
oowty on the let dry o? ~wuary lSSO.* Tn ?W@O
'I.alas, 35 Oal. 2S2, itwra Ml4 tJ.Wt0sttJ.oheld
ia a OOwty iOr pcrsbkUWa(e ware not th8X'atr6iMW&tlJ,
and were aubjeot to taqtion in maid OOU$J.
alao, Cattl, 06. v. ?au&it 59 Tef. 408 5 8. W,
404; Balm t. Raa4h 00.. 81 Tsx. 315, 16 5. We
1084# Oil 00. v. Combs, 98 fnd. 179.
*ft Is quits wrtain &on the teatbcmy islr thla
owe that lpw1l.e moved their oottla to Btarling
oounty lntsodlnato 9sstwa t-ha=then until tha
r0li0wing aprlng. The dPQugbt in Rulmala oouaty
bad SO aerloualyeffeoted thm rant+ 84 roadera it
aawssery Sor t&am to promma l r8q.e alaewhora, TM
oottls ware mot04 in Norsaber,and it la a astkr ot
oeuwn kaiowla@o that now *ass 4004 snot4prSag up
end @ww to &nf oonald~rebleertsmt in ah14 atata in
the month4 of Mo?ambsr,DeeWnr, Jauunrr ana Bebnr-
my. Eenae wo 8s~ thrt 10 ls ncrrotmbl oartain the8
appallwa~ 9ur9oiae waz to keep the oat8 Ia in sterling
wwtry from the tim they placml the~them until the
following spring,and this purpoaawee ~~~186 Out,
aa shown by the agrwd feotsg and whllo 11~0atoak
maybeins artioular wunty uador rwh oSrsm-
ataaosasm w13 11 not ren4ar them subj*ott;e tauthn
In ataldoounty, aa, for iniitanoa, wbfL8 beiog drlren
through the county, or held there tampOrd.ly far the
~~~088 OS 4slO or trod*, Stfil ~4 W4 SBtf#?iOd thet
the oattle mSmrm3 to In this oaa(Lwore altuat48 in
SterllPg oowty 0u the let by oi January, lB94, with-
in the wenic~ oi the tar law*, an& yy $prOfWa
oubjeot to taxtltlonin said oounty.
232
lJBDorabl8IT.c. Petry, Jr., pem 4
Belnc sati8fled that so tar a8 Toma law8 8~0
80808rned th8 oattl6 whloh war0 80 belngrgrrmod in Dlmdtt
&us&y on January 1st ere rubjbot to rendition md taxation
ia thst OOOnt7, doa8 a4 8U&WiOr PUthOrit)r forbid 8uah tax@-
tion3 IYekllsvo not.
W6 heQ8 8 8im11Eirl’OqUO8t fO2’ 0 infOIl -OS the
Qounty Attorney Of HUd8peth COUAt7, who 08P18 attrWXtiOn to
tha Opti~Otl Wdttett by at88i8taZktAttOrZWf mn8rd *illirOFa
08 hbrutmy 14, 1.958, oalling attmtion 00 3eotlon lS89,
Title 19, 0. 8. 0. A., and holdlqg that ruoh 08b$le ~87 not
M taxed b7 th8 eottnt7 aA Stab. ~OotiQtt1585, 'fit;18
10,
If.S. d. A., protldorla partt
"%I11d25$8Or par%8 Of building8 8IidOthW
inoloson8 ma7 be ele8ignato& b7 the Beor8tar7 of
the Tr088ur7 88 bonded WU%hOu8w8 fO? the 8tOZ8gO
Of iWp0rb.d mor6h8ndi8.aa*86 fO2'WU'dOtt8uiry,
or tatma pof~8888fon of by the oollaotor, or am&w
8OiEm, or for the mfmuftwture OS Pr~h8ndi8. in
boaa*'Or r0r the repoMJl@, lo %wa g OP,0188ain(r
a8rebandf8*.
of iE&+OZ't8d Staob WaNhO- rU7 b8
boa&d for th8 8w2'inr;Oi 8UOh lawrOhtii8e OId7 88
8hr11 bdOttg: Or% OOMi&M~ t0 the 0WWT8 OT
‘proprlebor,thonof en4 be known a8 private banded
wanhouM8, or for the 8tora@ ot impoPted m8tah88-
a:M @aarrall7 8&d b8 knOWtt88 pub110 ~OtdOd W8X'W-
hQu8M. I\OtOl'O 8li7inpOrted IWS'bUU3i8~ BQt fiaal~7
l’d.8806 ircrpl OU8tOfM OtWtdl 6hsU b8 8tWd ia 8w
8ueh prw%&ae8, the 0m.r Br i08S.O %hSMuOf 8hall &tO
a bond in rueb 8111and with ruoh 8UMtie8 a8 sa7 ,b8
approtod b7 the Boomtar Of fiti Tre8BuP7 t0 8eOur@
8ho hQstXMnt 8@,8in6t 6nJ 1088 Or OXpOll aOJlRlOt8d
with oc arlcsing from the d8posit, rtorae, or meal-
puletion of msroh~adl88 in 8uah war8hQuB& * * l.*
Nrdl in past,
s~atlon 1m9, aforatr;ltb,
"Any wrahanbiea 8ubjeat t6 duty, ultb the
exmption ot psrlehsbl8 srtlolm and explosir8 8ubL
tttanosrother than finmkoksr8, 1~7 be Ontersb for
233
Benorablo R. C. Fotr]r,Jr., pa&soII
aad bo
warehousifig deporit4dIn a bond8d wara-
hour8 et the ospqno4 and ri8k of the owner, $x-
porter, or 04nstaQe4. uueh maaehandilre ZUI be
wibhdrawa, ut 4ri$tins Within thr44 y4ar8 or
tan %cmths in the o%Sa Of @'8b) f'ra the bat4
of l??apmatIon, for ooa8umptlQRupon peymant ot
the duties and Oh&X?@38844F~bg thar4On at th4
ss%e of duty l.‘3pomd by law upon 8uoh avarohan-
diss ut tha d&a id'wlthdrawal; of map be with-
drawn tar 4xportatIonof ror trarrPp4xttatIon 8nb
esportatioa to a SoraIgpicountry, or for shlpmnt
or for transportation and rhipasnt to the VIrgIu
Ielands, Awrloea Sa?sos or the islaud of bu814,
without tha peymimt ai &Atiei3thoreon, or for
tran8portatIonand rswar4hooaingat anotkmr pert;
pl-OQif!Od,that the total p~'iOd Of th4 forrhloh
rueh m4rohaudI84Par7lr4Mia ia bondedU4nhStU8.
ah411 not eroeed tkr44 )aW8 (Or Se)3fa4Bth8ia
the can of $raIu) Ron ths dat4 of lmportatloa.
~rOh8ndi86 umrk whloh the dot188 &Sir@b8aa p8%d
Olld WhtUh shell hav4 rmmined OOlkthlOU8lj b
bondedwtwehoa8e or oth4%4i84 in the o\ut4& 8nd
under the eontir~l of aumWm# oliie4r8, ~87 &
t4r4d or rithdrawn 4t sag tine within tbram ~0%
(or ton month4 In ths 0484 of grain) after th4 data
of S.ksportsttonfor aqortatlon or SOT trenrpozta-
tl4n and exportationto a foralgn 40uutr7, or ior
8hipimtEtor for transp4rtatfOu8nd shIpm4nt 00 th4
Vir&n Islands,A~4riosn Baa#4, or th8 t81aRd of
Guam under auoh regulationa08 the Seoretary of
the 4rOfG8Xl3'8hd.l pr44orib4,and UpOa 8uQQb4ntZy
or wlthdmwel, and exportationor ohi.pment,99
ot tha dutib8 th4XWXi 8h811 be X’OfUlX48d.
$05 t?z?nttn%
Ye ara umble ts 044 4~ ouoh eouflfat Eatwaaa the
Atata's tnrl%g proparty ahieh I8 botng held under rueh bond8 and
s&8 OpereSlon Of ,the hd8ral ~t8tu~al 4U4h 48 WOUld l44d t0 tk4
8U#@$tt8iOR of the Sate taring 1~8. Th4 ha8
proprrtt;r a4rinit417
.
boaa to re8t. It io held 6t the plearuro of the esnef ho
rry upon payment of the auatom dotlar and ollargea l.rh
by the ?edsral OorerexontrabJaot tbs property to looal use
or sale, ot lf to 8blp8 to a rowgn eouabry within three
year8 ho rill not hsre to &?6y8~61)betier. Et.IMY thun hem&lo
the property ia ouoh ray 8s hi6 lnterrnt dlotstoa an4 In ollr
O~b2ioiOnit &bOud Do dO*Wd d &Wrt Of the gWtrlb1 @f&88 Of tb
preprrtyin thir State and thw lub do ctotaon-4Lariminatowy
,trx In rooordsnoewith the law8 of thl8 State. YSanosot~ y&
Ble8Lnr, SO U. 0. 1, 78 L. Bd, 131; ll k far. pp. ST-66i
6 R. a. L. 70~91 18 0, T. pp* Qa-99,
Ao o o x 4 lng ly,
o a r lmr a r to tb a r a o o edp a r tOS
YOWquaion ia ~IIl iri92eire 0m h
ATTORNEYGENERAL OF TEXAS