Untitled Texas Attorney General Opinion

208 OFFICE OF THE AlTORNEY GENERAL OF TEXAS AUSTIN 209 roar .tt&a;iOA in e4llaQ to the rO0t that t&i0 Log- uletun ha8 aot aolltlaed t&o dorla:tioa of the kaa mo~narm to the person who hae lyal tltlo to the lGotOr vehlolo. T&e term ha. bUA extenbed to OA. who he. th@ la-1 right Oi QO.- 8e88lOA or the legal right or oontrol 0r the motor w~hiole. Any praon 005&q wlthln 0~s of buch aetegoriee imy rsglrter said nirtor ruhioloi In anewer to your gueetion eonoeralag the rt&t 0r en or aaplomb to register the motor rehlale fn agent the oouaty or 8616 ageAt* or l~~loy~~e reeidenoo Artlalr, 607&bL Of SAMOA'. AWOt8t.d CiVil StdUtal, Uhbh ?Wd. iA part a8 rOuOW. iS iNpOI%aICtC *every owner or l mo to r vehlele, tnllor or 8uGtlrilor rued or to be need upon ths 110 hlgfhuaye of thie State, urd la a h ohaoito rbT, lhall apply @aah year to the 8tats Hl@wky Db wrta0nt throw th0 cowif 'hx c0u00t0r 0r the County in whloh he roeldoe for the regletrtb tion of uch~ euah rehlolo owned or oontrolllad by &in. . . .- It wo eubetltutr the le~S.latire definition or the told *own8r" 1~ Art1010 667Sa-8, supra, the 88s~ would rwd -as foLlowur *me&y person aho hold8 ths legal title of 8 rehlolo or who ha8 the lwal right of porsoe- SiOA thSrOOr, Or the lO(lal 3%&t Ot OOAtlWl O? aefd vehlols e&all apply aaob yo8r to the Stata Righwa~ Dmpwtmlat twoA&n the CoAAtjyTAX CQl- leator ar the county in whiah ho raefdee. . .* It i0 the O@A~OA Or tkl8 dOp&rtiWAt, tii4refOr0, that a niotor teh.ial,a auet be register04 in tim aounty 0r tb ~omerew re8ldeAee but that ttN VwA8r” may bo either a mreon who has legal tftle, loge1 peeeeeloe, or legal aontrd of the notor rehtole. xt 18 obrioue, howwar, that the Legielature aa- tined the term *oweeP a8 it did only for ptupoeee or allor- ing rsgistrat&on in the oowty of ~el4e~oo or aith*r the legrl tiWe holder of tha preon who ir In logal pO8~088lOn or OOAtLWlor the cwtor mhlole. For other purrpoeee in the Aot the legal tit& hoMar aust TV eonald8red a8 owner 0r tha motor vohiclo. % . r.nat aonetitutoe ~reeide~o4* ror rep lstntlon QArpo.re, w(b) 3y aorporatioae? a(a) By & pertnerehlp?m IIIlASW.r to your quution the c o no er nia g mtholl Honorable Jullen l&it~msry, mea S of ascorteining the nrldeaoe to? ngletratloa purposes or 8~ lndl+ldaal.your ltteution 18 oalled to Opbien No, O-lOZ3 0r this depertunt writtoo by Aeeleta~t Attorney 0e~uel biorrie HtAg88 8Ad lbdn8ed to Honorable E. P. Jooninep, County Auditor, Rardia County. Seld opla~oon oontekte the rOliOWiA6 di8Cu.8i.A 0r the tor8 *raeiaw308* 0r en iAdiV;td- ual for regletrrtlon purpoe*er *Artlolr 66158-8 pm~tdur m*2very ouuer oi a xuotor +ehiol*, trailor or so&i-trellor ueod or to be ured opm the pub- 110 hlghwqe of thle Skw, em! mob WWf’rur, lhall apply laoh ye.e2 to t&o State Hlgiway lza- per&wit through the Couaty Tax Colleator 0r the Cjonty in whloh ho r~eldee ror tha regietratloa ot oefh ,euah +ehiola ownwd or OoAtMltsd by hla. . . . *The lbovo lttlole riru situa or rqtetra- tlon am the oounty la rhloh he realdee. Vesidonoo u tared in the st8tutoe he8 bOOA Oowi4UOU em lyaaqmoue with dorr(ale. 19 C. J. p* SW. "IA roloeu 254, 0. 808 Corpuo JtifSf uo Ifad the followlne~ deflAltioat "'The ket d@riAltfOA 18 that to be drduated rrm th b8en s.ew; that a urn*8 ruldeaoo is ttm pleao uher@ him racily dwells or raldh ho 8e~ee th eohlet lut or h imariaire endintoroet. Reei4enaa is the tavorlto term wployed in the statute8 toat re88 the waaeatfaa betrron gereoa @Ad plew. 40 8U&fA# whoa .&~Od iA 8 8tat. uu ie often provooativo or dieputtl, often mk- iCt#j it diiiiOUu t0 gfm @A 8UOt ddAit%OA Of whet 1s Paeat by xueld8aoo am used in partlcolar etatutor, ror *hea urd in sktutoe it tisr dli- rOMAt 8md~1$~ in dfmZ%k 600110ati0ASt end 88y be uud with ditfenat 8U8in~ iA dirhr@At Stat- utoe, 6nd also, it eorrutfa4eeham dltferant ehedre 0r Jaefmhsg iA the statutes end lwn tn the oon- etruetlon. An lX8dA8tiOA of the autharltlu dl#- UlOau tb@t 18 &cl ~ad+Od dtfrOMPt ddmIittOA8 la verloue uus, prluol.palSy latolrlag frenshiu, teutfon, end uriedlotlon ae its rtetutory b- rinitm a*p eais upea the i*gieletln parstoes us 211 Roaorablb ftilI4n Yontgmm'y, Fag4 4 ~411 a8 the oonktt of the rtatuto lt awt be oowtrwd Fo every oa88 In aoeordanee with the objaet and intent OS tha statute la whloh lt oooun; Bsnae ita meaning 18 to be 8Stsrsiaed ma, tb raotr and olrouumtaacs~ taken togeth- er in Meh &artlOulAr oa88. HOW~VO~, it i8 said that when ured in the 8t4 tUtCf8, o r lOt;OLLS, or 84lt8 relating to tfmatlon, right8 ot rattrago, dlror04, linitotion or lotio44, sod the lIk4, lt 18 UMd in th 84484 Ot leg41 fb8ldeno6, that 18 to MY, plao4 of donriall4 or psrwnrat abod4,* %e klln4 the.tikntlo4 ot thr La&la- ture in the 48~ Of tha tWa 're81del* W48 i.gri r48ld4mO4." You are, tharetoro, adrlsed that tha Msidbnw Of 411 fIi&iYldUIU iot DIOtOt-V@hiOh M#3i8tMtiOn PtUpO844 ~18 hi8 iO@i r48id4ilOO 01: &Itother WOrd8, hi5 &IO. Of domlolle or psrmanont abpde. In MfeMnCO to YOW qW8tiOR OOnOWUirrg the ZY8- ldano~ ot 4 ootporatlon for purpoaee o? zlotor rahiole r4218- tratloa w. riot. that th@.OOU't8 Ot thi8 Stat. hat4 hold that t& ra8idMW Ot 4 CbW8tiO OOQO~tlOn 18 the 004Jitr Or the pinOi~4i pi400 Or bWl4484. The Dalia COWt Or Clvll AQwai8 in the aas. ot SandOr 1. hmars* N&ate3ank Of lZexi4, at al, 228 :i. IT. 635, statrd 48 roiiow: *. . '. A corpoMtion'8 ~8ldMOe, in it@1 COntWCpi4tiOB, 18 the3 pldlQ4l WhQM it ntailltri48 it8 ottloozand tMW4Ot8 it8 bllHlei4488 -- it8 prinoi~i a404 Of bU81nb85. It8 fla84 Ot FO81- donoe ir the plaoo tiz-4 It8 oorporsce atrait we oonduot@d, and wa think 8UOh plaOb i8 44d murt ,be, underrtood to br and aeM it8 prhy@i ~iSO0 Or bUOklO88. . . .- Tha rultn$ ot the Callar court ot civil ADpal* ~48 tOllOwOd by the !Ntx4rloMa CaUtt Of cl*11 A peal8 ln the oa8m or GoCa~roll v. RdwMd8, 22 '. 'ff. (2d P C%b. The COUrt 8tatld 48 tOiiOW8: *Xe lgrrb wlth t&~~iiMt 80 tar a8 hi8 004. tontioo 18 it apmared the nSidS400 Ot the that stag. 11448 W48 I4 Mllae COUkIty, and that h4 had ~~arl.ght to 844 it thorrt toy it apqearsd iran m- citalr in the oharter granted by th- etato to that oorporatlon that It8 prinoIp41 orrio 44d Rbno?abi. Jullaa IGontgonsrp, ?-at3 5 plaO@ of bUslne8s -8 to bo nalntainod In tho oltp of Callas 14 Dallar oounty, a4d troa other otldsnos that It W48 aotually ~lnt4ining an or- tiw and doin bu&AOrrrin aafd oity at tEo tint@ 0r ths alleged injury to apwllant. ~0 think tha orldOnOe OpoOlfl8d, wOOntMdiOt@d as it w48, should have been treated by the trlaL aoprt a8 8IArflOiOntly rrtabli8hiag th4t the roaidonoo O? tb0 8t460 lb08 W48 :ll ml148 OOWt~. 'i'FU0t.08 7. City of Lynohburg, 113 Va. 027, 75 e. ix. 233; StOW F&Otdi CO. V. 51118, (C.C.A.) 212 B. 686, Id. 240 U. 3. 642, 5. Ct. 466, 60 L. Ed. 841. Zo the oaso Slr8t altad it ~48 held that the ro- oitai in 4 oortltioato or lnoorpotatlon that tbs corporation*8 prlnoipal of?100 18 at a partlo- ulsr plaoo is oonclu8ir4 ot the foot that it m8 at that plaoo.* ThaCoioro, tho raaideaoo or a doao8t.10 oorpratlon is th8 situ8 of it8 &dilCi~Oi pi000 Or bU8inO88 in tha Stab.- ia8tly, you are conoerrmd wlth thb r08ldonoa ot 4 prtaamhlp ror reglrtratlon purpoao8. The cOWt8 0r this stat0 do not reoognlu a partner- ship a8 4 legal soti-. !I%,Cosdooion of Appeal8 oi Texa8, ia;a8;ase ot ffartin Y. Hosipblll, a37 3. 7. J50, 8tat.d M “. . . A partnorrhip, at ooma43n law, 18 not a l.o&4l entity, but only a contraatual 8tatu8. . . .* TE. ~EOti8OiOlIOr AQpo4i8 Or ToX48 held that tha 0-a 14W rule ap;liod in T0x48 la the 0480 ot Allison t. Csnpbell, 1 c. 3. (25) 866. 90 COW 8t4t0d 44 r0ii0wr: *. . . h &mU'ttlOMhip 4t (I- i8W f8 4Ot a la&al ontlty but 4 oontr4otu41 8tatu8. Hartin 'I. XO8Qhii.i (To% COPI.&?D.) 237 G. %. 650, 80 8. L. fl. 9841 xar8h411 v. minatt, et4 iry. 328, fM2s. 9. ll5 “3chumakorOD Fartnorrhipo (2d Rd.) TOxo8L 8 a0 statuto regulating general &t;rohlpr, la the abaonoo of whioh the tub8 bb oosinon law eororn tho aourta in dealing with the qW8tiOn Or &tner41 ~rtnor8hl,p. . . .- TEo Fort r:orth Court ot Civil Appeal8 in tha 0480 or aegg v. Brookor, 79 3. e. (cd) 64q 8tatofl as r0ihf8: 213 Eonorable Julian L;ontgomWy, Sage 6 “A partnorehfp her no lo@ entity. It ox- iot8 Only a8 it8 InUiolduol ~mbbr8 Ofi8t8." ii r0iiordng the Idea that 4 partnership 18 not a sagarate legal entity the Podoral Clotriot Court tor the seventh Dl8trlot ot Ohio in the oa8. ot x. 1. Ilo3mt 3, hUiOU8 Sowder CO. Y. JON8 =08., 200 Fed. ROD. 638, 8tated a0 roiiorrr: "I?oa1Qon0ooannot be prdieatoa 0s 4 mrt- nor*hlp.- me apr~0 c0wt or chlo in - __the oa8e ot Byerr 1. sohlupe, 38 H. R. 117, 8t4tO4 40 rOllOW8l *A partaorohlp lamt, in our judfqaont, o legal ontlty, havlag, ao suoh, a doaiallo or r08id0220~ SOp4MtO Md bi8tiAet rXW!Jthat Of the iXid1tidu418 rrho oOrMtitut@ it." The above hnldfns ot the Ghlo Courts lo of ma- 008ity the ion In tbio St4tb booau8o said 0481)8 4r0 &U-d;- aatod upon tho idea that o partnarohlp I8 not a ao~rate logo1 entity aside and distinot from the indiviQual part- nerd. Thorororo, t!ao rorldonoo of the partnor8hlp 8uwt bo oonoldorod the 8aLid 48 that of the individual8 OOSprio- lag the partaor8hlp. T5. In what county in Tex48 must a noa- realdent (rorbign) oorporatlon or Individual &ore rohiolos are opwated 5.nto or through Ty?as re&al.arlp tor oomponlratlon be rsglrrtar- . mtlolo 827b or tbo Fonol Code, proridoa in part as iollowsr "SOO. 2. A nonro8idont owner ot a mtor vehicle trailer or clamI-trailer wh.loh Jaoo boon duly roglstorod ior the ourrrat year in the Sate or oountry or whioh the owner lo a SO80 ldont and in aooordanoe with the law8 thsrtDi, WY, fsr iiOU Or rO@8tWi~ 8uah WhiOlO 40 Othbnrf86 requlrod by law, apply t0 thr Stat0 Xl&way ~p8rcaent through 4 county Tu Cal- loot-or 103 the rogi8trotion thbrcor 48 pro- vided by low. . . .- Article t?27b,Coation 1, ot the PeaU O~Ae, de- tines a *non-rodildont~ a8 tollowo: *txoa-rorideant* .aoan~ every rerideat of a state of oouatr9 other thaa t.l;o St&k of Tew rho80 rojoura la thir State, or *rhoae ooctapstlen, or pl-ee of abode, or buriooss fa thir State, li 4x9, aowro a total period ot not aoro than 0x0 huadrod aad twenty deys In the oalendar par.* In your QuastUn you stat0 that the aoa-ra8ldont re#alarlr oprataa into or through Tezu. 0brlooel;l you ara aonasrrud with the ozuaty oi regl8tntioa of aa iadlrld- ual or oorporatioa that would not be a "non-reelU*at* a8 Q6fined above. Thelrr80t 0r tbr legUlatlv* iwittttlao 0r %oa- ro8idU%t' 88 Quotoa 8boW 18 to aake a porsox or oorporetlan W&Ola a legal r88idRRt 0r aaothar stat* but 0 raks la Texas ror aore thax OR@bundrsd baa twont~ (12')8" dejl a year a 908idsnt* of Tera~ rar re&matlon guqxwma. xt 113the opinioa of thi8 depertmat that a r0w5. corparetian which h8r been marla a *resident* 0r Ter88 ror rogistretlon wp800 should bs t2-00t0a Q8 other r+sidsnt or dMO8tfO oorporatioR5 ror this ptUm8e an4 that the ooua- tr or mmidmoar or ruoh l eo r p o r a tfo 18 n the eotastf or it8 prlaolpal plaO# of btzsi.a08@ in this St&O, Ln l&m with our di8OwBl011 fcr OOna*OtfORrith qU66tlOa P(b), supra. In detsrmiaiag the oouatp ot l%8ide~0b of a noa- ro8ideat ladfvidtul wko k6 mde a *ZW8iabRt* 0r thir maw for rogistratlan pttrpoesr under Art&ale f!Hb, ~?.OOtfOR 1, aupl(t, the league~e of said artiole i8 tmportant. In dbriaq iR8 8 wnoR-t~aidont~~~i~~~i#PSOVitbd in pI?'t a8 fOuCW8: Obrloruly, 1X making 5a bdir~ducrl #ho 25 a m8ldeRt o r laather rtato a va8ldaxt* or Time ror registration pur- poser beoause raid indl~iduel ia fa thlo Stat@ awe thaa oae hundred and tmaty [lZO) day8 par yk?ar, thr iogi8lrton in- tended to aeke the plaoe 0r abode or pl~oe or oooupation or bu8iaess 0r suah fnditidodl his plea* or re8ideaoe ror mob Yog are therefoote advised that aa individuel who i%i?:::-the oateqary an di8ott8sod 10 rot m$iatratlOn pox- pm38 oonsiderbd a -rebideat* of the aountl of the prlnOip%l plaOe Or hi8 busho Or OOUP~tiO5 Or his PriIiOipal &&earn of abode. Of OOUT80the abow would bo g\urliiled by the ruieo horetoion =iontIond ragmUng the rrglatm~tian Of tha rpotor vehiolos by person8 in legal ooatro: or in lo&al gosaoaelo~ as mawaors- undo+ Artlcto b&7&+2, supra. Ia auoh a080 the motor rshioloa oould be mgi8tamd in zha Ooontf or.ma- ldaaca 0r bit&r 0r the *wnor8* a8 drfiard in krtlelo 8675ak- l(L). rtl8o, ii the r0wgn oorporatloa or Ron-iu8Ident ia- dlrldual ha8 00 place or bwinem gtra it a 00uat7 that pY0ui.6 of rosihoaoo ltrthds Stita as dlsoussod herein kit thm motor rehI01e8 am lo legal ~o88osrIoo or logal aaxtrol or aa agoxt ac ind1vldtaal who haa a oo4uaty or rs8ldeaco in Toxa8 than la 8uoh aa8e 8ua.h motor rehloles would hsvo to ba nglaterod in the oowty or tho lett,gaIpo88e8sor~s or legal oaatrol.lor~8 M8Ideaw. xt r0ifw8 or WWS8itY 4180 that ii thb iOrSig~ CoTpJ~tioR Or X4X-n#idMt Fndltldurl ha8 110 “OMRtf Or rOS- ldenoam la Tozos PI dlsma8aod above 8Rd al80 has LU)agent or indiUidtlb1 in T8U8 wha 18 la&%1 p8t3Waor Or OORtrCdl8r or the aotor rchlolo8, then aa l~dlrid~al or oorparrtiaa ma9 regtstrr the motor whicles ix My oounty in Taxas. "4. fa what aaunty met a dOiUO8tiCOorpom. tion regi8tar ita zaatar rehIolrs~ Your questi.on ao. 4 relator baok to our 4I8oussIaa or poor qw8tlon x0. E(b), 8uprh You are advisea that the ar a doateotlo oorporatioa io the oounty at It8 SO8idOiXtS8 prinolpal plaao Or budnose aa that the ~@tor ~ehIOlO8 Of a doawtio oorpontian atwt IN ragI8tered in 8bia oouxty ir registers& by the oorporatIoR aa nowxorw. How~8f, the notor whlolaa could bo reglstared in slthsr ths leg41 po8s08902~a or legal aoatrollar* s oouaty of r~8idoaOo. "3. In what ootmty mustmotor rehialo8 ovm- oa by 8D Indirldubl bo rOgi8tcrOd it the owxer lIre8 lo aom Other CoURt9 other thsR the oouatf la whit& the prinolpal orrlob 0r 8UOhboelnsos i8 meintained." IX la wc r to thi8 quo8tioa, w oall yotlr att8atfoR to ths raot that thoorltorla sat up b9 the LssI8lature tor the mgietntion ai lDOtar V8hIclO8 1R Art1010 66?tcsa, Sootfoa B, rupra, la ths roafdoxw at the owwr of tho ~a- hlole a~4 aot the 8ltt& or tha priaolpl 0rti00 0r the buai- a888 ooaduotod by ouah lnditldual. Ia thu oare of a oor- pozation, aa has beoa dlsoum8ed prWloual9, the aatertain- seat 0r ths prinolpal airfoe of tha aorporatioa 18 only for purposru 0r determialng mddaaoo. Eouve~, lo l oa8e where an lndIvldUa1 wirha8 to raglrter hi8 mtOr rahlale8 ha 18 required to re$l8ter thus in thr oouaty Of hi8 r,8idsRo@ regardlwr of wh8m &8 coaduots hi8 buaim88, beoauao the 216 ~Itw oi hlr reaidwoe I8 hi8 10~1 nsldonao and18 not noee88arIly the plao8 when he conduet hlr bw?inom. ThI8 a0n0i~8ion r0imm the holding 0r oar opLtli011~0. o-1950, adtbO888d t0 YOUand wtiittolr by A8oiet8nt ~ttQ~8~~~MXUl 2088 carlton. In 8aid Oplaion 1t W88 held that th8 owa8r Or the UW IS8ight Line8 Diu8t l'O,gistOr hi8 nOtOr YOhiCl88 In th8 Oounty Or his rWide!l68 and hot in the OouLlty in Wz;iIdth8 QriLIOi~l OtilO8 Or 8ald rr8igh$ OOiUpny 18 M&- YOU ar8, thrr8for*, adVf8ed that In tllo oaso of 0~ indiY:d~i th0 legal rtb8ldWNN Or Said ind:YidUai 18 the COatrollIng factor In all OUW. A8 otatod by tb* mriii0 COPrt Or Ciril Appe818 i.~ tat0 OU80 Of ?dll8r Ye Pmrd, sapr-4; “* . . -i’h8 odl8810~ Ot th8 1aIlgU458 *Or,in WhiCh th8 yohlols to be re&:8terrd 18 .beiDg operated@ rr0nrart1010 667Sa-8, the QrOYl8lOIi 0r subdi- vision d:oi 8rtlolo 6686 requiring that: ‘ma- istl!atiOn rO08 Sh83.1b0 Hid In th8 OQWltJr iJI rhioh the owner 11~88, * together with the pro- ~lrlon 0r art1010 6675e-10 eutkorlring eeoh aouatt to retain all rrglrtratlon feO8 00118ot- od until tho amount r0r the owr-ant yeqr 8hall have reaohod the sue of $bO,OOO, said’ 8~s to be deposIted to tho andit of it8 ro8d and bridge rund, olearlp MnifO8t8 the intention of the LO i8ld.UIW to dil%Ot arad l'8qUiN 8uOh regietret f oa r808 to be oolbated by the tax collector 0r th4 county tn whioh the omor 0r the yehicle 11YO8." The au&o rule wa8 annouuoodby the Court of CriJE- Inel Ap9aal8 r)tT8xa8 in th8 oa0e 0r Gpp v. 9tat0, 94 3. 1. (Zd) 160, Th6 aourt 8tate4 80 follou8: -'a% think th.o law roquirer regi8tratlon Oi the oar In the aountp of the re81daaoo.” rho ooort further reunarkedr "~0 not0 the h tw0 0a808 OUFc0m 0r Civil Appeal8 hare held that o8r8 may oply be regi8ter8d in the county Or tho Ownetcl'XW81- a02iah smo Ylllrr ot 81 t. P0era County, 59 . %. (Ed) 877, en& Caes County t. Eorrir Coun- .: ty, 9 s. P;. (ad) 373.~9 Honorqblo Julian XiSatooicmy, .?a&8IO Or aotw8e rro3~EIon to the above ruling would of- f8t in a ca80 *or0 tbero 18 a Isgal pa8808aor or legal eon- trollor at aald'Clbhlalr la the oounty whore the prInoIpr1 QhO8 Or biLUitl888 18 1OO~t.d~ ifl whloh Oa88 8uOh QOfOOU could oom within tba legal deflultlon of th8 totm *owner*. Cur opinion Xo. 0-19500, prerlourly sentyou would 8180, ot 00~88, be governed by 8uoh an exoeptIoa. "6. Xn what oounty auet rshIal8s own06 by a prtnorrhlp bo roglstered?* InlOoOrbMO8 WithCaUr di8OU88iOIl in OOllB8OtiOll with your quertlon RO. e(~~);'Bupra, 1t i8 our opinion that a notor rshiols omrd by a partakrrhlp lnrrst bo registered in tb8 COPnty or t&8 rO8id8mo Or th0 ~e~n6iWs rr tb indlvldual partnora real&e in two or more OOunti88, '18 think it proper that t&s partnership register it8 motor Y6hiDl88 in any 0r the ooantle8 or the resideno or said partner8. Eioweter,th8 80~8 qualifioation muat be tMd0 hose OOaaern- Ing who ray register the cara 88 *omeP aa has been dlr- W88od In oonnootlon with quortion8 X08. 4 and 5. =9. Cod8 t&8 ragZntrationlaw authori% regI8tr8tlon o? a pse8afpr oar a8 a vf8rm vo- hlola' at tbr reduorb t80?* I,rtIcla 6645a-Ba, Berntn*8 mnotated Civil stat- UtO8, prOVid88 a8 iOiiOW8; Thea a cozmroial motor mhiole 8OUght to bo reegietcrrbd and ared by the owner thareof only In the traa8portatIon of his own poultry,dairy, lit08t0ok, htnd rarm produot8 to markrt, or t0 mother point8 for 8ale or pzvo88sIang. or the traasportatlon by ths awnor themor br leborer8 rSOB t&air plaoo Of r88idOIlO8, and iWtOrial8, tOOl8, 8qUipment and i~UpQiiO8, WithOUt Ohr@, rrom tho plaO8 of purohase Or 8toWJ&, to hi8 own Sara or ranoh, exolusIv8ly iOr hi8 ti ~80 or u8a on arroh farm the regI8tratIon llaen8w r00, r0r the W8ight ola8aIrloetlon8 herein a8n- tionod, 8h811 be rirty per ooat (SOP.) or thr tOgi8tZ7XtiOnfbO prO8OribOd rOr W8ight 01888ifb cations In smctlon 6 (art, 689Saa-6). ot the Aot hereby enondsd~ provided rurther, that It shall b0 th0 duty 0r th0 Qhway co~~~tarloo to pro- vldr lloen8r plater8 ditrunnoe in oolor or nlzo, so a8 to dlutlnguish th8m iron 1Ioenso pintos rued ror other ooizmrolal iu0tor tshiolo8 U8ing tho ELg!lway8; providedrurther, If the Eonorablo JtIllau MOat&W#r?, F’6g8 II owner 0r any oo~erolal notor vehIal8, ooalag wlthln the prOViOiOn8 Of tii8 Aot, ahall U88 Or pormlt to bu U86d any 8UOh vshIole tar any other pIUp than those prorId6d Zor in thi8 AOt, be ahall be &uIlty of 6 zAsd6a68aor, aad upon eon- y:Qtlon, 8hUll be rlnrd in $uy 8UZ not 1686 than niOntpr1y8 collar8 (@a.009 nor in018 than Two Bun&rod Oellan (32GO,OO), *ad eaah u80 of 8UOh V8hICl8 8Pid qeoh F*raIasIoa ror 8uoh U68 0r 8uOh tobicl8 shall oon~t~tut;0,a 88parato 0rr0ns8g pro- vide&d hodr8r, that all OOaPe8raial nOtor VehiO188, took-tMOtoT8, road traotsrr, trailer8, and 88ml- traIl8n'arr doiinud %n sootion 1 (art. 641&a-1) oi Chapter 23, of the Geaoral Law6 or tho Fifth C&l- ld S88Slon o ft&o Yortprfr8t L8&818tUr8, not aoming within the pm~f8io~8 Or thi8 Aot 8h811 bo required to pr all rsgletratlon and lfaenrs f808 resoribed by the other ptO~lei0~8 Or ChaptOt 80 Part8. 6675e-1 8t 88q.). cxneral Law8 Forty- rir8t L8&i8lQtUl+e, Ssoond &Xllod S&Oll. (AOt8 1929, 418t ie$., 2nd C. 9., 0. 192, Ch. .W 1 6r, as a&b& AOt8 1939, 43rd tog., 1st C. S., p. fB, oh. 87 4 1, a8 amended Aotl 1934, 43rd Leg., 3rd C. S., p. IS, Ch. 36, 1 1.)" .&ur attmtlon ir Oall8d to t&8 ra0t that the aboY quotsd artlole may apply to any type ot ~oo~~er6Ial tehIole* whIOh 16 u8od iOr the purpo888 pre6crIbsd In 8aId 8OOtIOu. The tora ‘aortoarci81 motor Y%hiQl#” 18 dsflned by thm t6&i8- lature In Artlole 667Sa-1, 38ation I, vernon*s Annotatsd Civil Statut.8, aa foUm8: ~~Coiumrolal motor vehial8* =8ana any motor v6hl618 Other thau a 6mtOr 6yOla do8Ignod or u88d tor the tranaport4tfon 0r propsrty, inalud- in& *very rrhlolo umd for dellww pUTE0808.* Gnqu88tIonably thu abore drilnltlon of -0ouizxtrafal aotor oehIolow is afuCfairnt1~ troad to Iaoluds an automobile built ror parrrengrr purpos88 fr u68d 64 a -00ani8roIa1 motor V6hf 018’. trh8rudur8, ir 8uoh~a ear OWli uith the pro- vi5ion8 or drtieli b6758-88, au ret, the owaor or 6eld oar would be 82i&bl6 to r8oOIYe a PICsu88 m8r th8 roQuoed rate provldsd therein. ,*8. I8 county tax oollcmtor, the under th? mgi8tratIoa law; authorIz6d to aoo8pt oounty rorlp or Other medium of 8tohango ,Othsr than EOn6y, in pIyMnt Or Mgt8tMtiOn r888P 219 Iionorable Julian Smtgonery, Fage 18 Thir dspartment rule6 in Opinion Xo. O-794, writton by Aeeietut Attorney Ce~eral Clem~ R. Lawi8, to Bonorable ihsrler, l’oallaa, county 4ttarney, 3m Augirtine, Texas, that county sorip oould not be aocepted In the paywit of tares unlers t&o county tax oollsator wea epeoiflcally rruthorlzad to aooept the sane. said OptUiOll %%I&$, ill Fart, aS fOlhWS: **The &a&w&l rule la that the tax oollectbr must aocogt money only unlors the etatutr permit8 him to reoelte something birr0rent. ?loney iB al- ways uaderatood in ths tax lawn when nothing else bgrin~ne&. cooley on Taxation, 4th 36.. zoo- . *‘In R. C. L., Voluze 86, SeatIon 931, ia found tha followfng laatqasger -*"It i# well BOttbd that 110 right a&It8 in law or rqulty to a*t ori agirut taxes a 4obt or rqual amount due to tha taxpayer from tha mu&lolpalltp to whioh the tar fa payable. Taxen arc lerled to xalbe noney for rpeoltle4 purposea, as lndloated by the apprsprlatlons of the ourrant year, and .a taxpayer oannot, by ox- erolalnq the right of Let-orf, dltert the t,axer to another purpose, aai~ely the payment a? the debt due to him.” *‘TO the 3acieafieot 16 the r0liowing lan- guage fron 61 c. J. O63t *cm,The Loglslatura ha@ power to presorlbe the kind of tundr ln whioh taxae ahall be papa- blo, and mar de01are tlMt only @d and silver coin shall be reaelvable for this purpose. 13ut la t&e absenoe of BuOha rwtriotion, tax08 may br paid in any lawful ourrent mme7, although the oolleotor has no authority to aooept aoythlag else, ualeas sgeolally alUweQ by law.*! -In the oasa of zallas Joint CtOCk Land Bank t8. Ulir County utse xfaproveimnt3latriot MO. S, 65 s. v. (St) 227, the lmprovemmt dletrlot sue& the Jolat stook Land Bank ior delinquent taxe8. The letter atteicpted to eat oti certain pant duo bonds lasued by tha 1nprOvelrant 61~ trlot aa rhioh were owacld bp thr b8nk. The oaurt held that auoh rat-oft oould not be bad. “a quote from the 0pini0rkas follous: 220 'Xon~rable Julia& kZoaitgonua$,page 13 *#The general rule~of law ia that a alelm s&net the atate or mnlolpallt7 aannot be eat off againata tax de0anU. Cwla~ on TaIntion (i&3 Ed.) 19. A tax 18 not a debt in the uauel and ordlmry sen88 of th8 word. City of xew Orle6na t5. Davldaon, 30 La. Ann. 341, 91 km. Rap. 8ZS; Cool87 on Taxation (S2drrd.) 15. “1” The g8+d Ni8, b468b 04 ~WOUI¶~S Or pub110 polloy, ia well rattled that no aet-ofi is atlmlsalbla agyiast damndm ror taxer latlab r0r general or lo=aalgotarasntel purp0688.~ Z4 fir C.L., p* 817. w* In 59 C. f., et page St?l, the rule 18 atatect48 rOuo*rr *In lin eotioa for tax88 8et- 0fr 0r an indabtadnera of t.hr state or aunlol- palfty to the t4x debtor will not be allowed, the atatutae of a&-off balng oonatrued la the 11&t of pai> poll07 a8 nbt allo*in(l the ram- atly in pro0aeding~ rot thb purp0~8, unlesr oxpreaal7 mthorlaad by 8tetute.* wnwou8 euthoritler en oltad in support or the text’.* whllo there are atetute8 in etfaet whloh allow the eoaapt~oa b7 the oount7 tar aolleotor oi oertaln types or lorlp in payrant of oounty taxam, said atatute8 do not apply to m&Or tehlola re&istXY&lOn i8e8 8lnoa the 6ama era aot t8x.a. In thi6 oonneotlon the Auatln Court oi Cltll Appeal8 in the dew Or AtMine t. State Elghwa7 Cepartmsnt,ZOl ?.x. EzfJ, stated as rolhw; we therefore oorr4l~la thit the lw of money nhloh appellant 1s repuirad to pay under the laws hare lnvolted la not a tax on ownar- ship, but a lloanra fee for the prltllega of oparetlng his automobile on the pub110 high- wep of the State, end that the roe8 eo pm- aorlbed la arid lawa to be pal4 ior such pri- vlloga are not axcr8slte and unreasonable.* Ron08 the 8tatutar aathorlsiI@ the we of aortp in aortaln inatenoa8 for tb paysant of. *t8xa6* would not author&a the ~80 of suoh aorlp in the payzwnt 01 autombfl6 lieens tee. %a are of the opinion, howetar, that the aama raa80na whleh forbid the uti~oi 6n7thing othor ttu mono7 In the gmpitent of teua-unle~a sp6clrloall7 autboriaaa would ~lkawlra rorbld the 910 or arqtdn~ lx o a paonap t ill Ronwrble Julian lifontgoajrzy, Faga 14 peylnent or autonobile llcenue. There being no statute au- thorltiog fho two or Mrlp lo tCa cam8at Of lutoaiobila lloenre rem, it is theretore cur oplafon that the mana $mAAot be don,. l% mglstrrtloo st6tates olearly ooatem- plate un1t0r&ity ill 1laenro tees paid and thBt the Base bo paid la logrl tender. You am, thwerore, ad*lm¶ that the ooanty tat OOlloOtor is Unauthorized to 8oerpt rarlp or other rnedluuof oxohango other than sixmop in ttie pnprcsnt0r lloclaab ms. -9. Mat, lf any, i8 the wthorlty of the Rlgbway DO~rtuAt to dstersiinr dl8ptMd 018ral- riOlStfOA8 0r +shl01.r lrAd other Quoet:culs la- TOlvfAg OOwtrUOtiOA Or the regi8tnttlOa PUS rhloh aria0 rtorp~&LOto t&a?* Artiole bb7S8, Yernon*d Amotntd Civil Statutets, plaoea the duty of notor vohlclo rogfntratloa upon the Stats z&gLwa7 Depmt%ent. men the oounty tax oolleotor(~048, he . lot8 onLy aa agent or raid m4gartrmmt. hrtlale 649Ja-Z, oupra, provlde8, in Fartr *. . . ahall apply eaoh year to the State U$m$y lmparpant through the oouqty tax ool- . l . . Ar tlo le 667th~18, Ver no a *!J Ana o ta ted Civil .stat- utea, providrr, la part: *The Departmat i&hall lesua or mm80 to ba Istmed, to thr owaor of awoh vehfolo rogiatere- ad under the povislosr of thlr Aot 8 license rocelpt whloh still ladloste. . .* Artlale 6645e-13, Bernoa*m Aaaot&tod Civil Stat- katea, provider, ia part! ‘The fJe&llWfX#At h&l1 irstm OF OaUB9 to be lasuod, oaa 1100n80 aurdmr plate ior eaoh tnotot 07ole, road traotor, traileror remi-trallor and two llosaro non&or tit88 for say other vehiolr regirtsreduader th ! (I Aot. . . lm The Aot ale0 providea r0r tin application to be am4e to tho county tar oolleotor who II+ th+ onI7 oae au- thorized ta rooelro the llamee foea prorldod in the AOt. It ~7 b& msmnironi the abovr quoted prorl8ions or the &otor Vehlclm Rl@DtT4btiOA hot that the AppliOAtiOA .- 222 Eonorabla Julian XoAtgOCioParp, Fage IS 18 ride to~tim St&t* a1glwJy Deportmat rho 18 to hJUb a lloen8s reaslpi aad lIoons* fiator. Howhero to t&s not is it provided whose word is to be iiM1 iA 0468 of dlr- .- pad olassirioation 0r ~bhiai~r. mm ths above quoted Statute8 WhlOh pl8OJ thJ duty OAthe State Elghuay Mp#Mt- neat t0 rbOttIVb the lg p llOa tiOn alzd to 1889J the lIs@ASb plates rod the llos~o reoolpts, ws are or tha oplnlon that ths Stat0 Hlghua7 Sq8rtmont 18 ths props lutlwrity to detomilne dlsputsd olarsItloatloa or vehlclss. It is evident throughout t&e Aot that the tax oolleotor ls purely. aotlng as a&eat for the State Rlghway lmpdtment. Your m.t.ontlon 1s further oalled to the taot that tha only tiaa thJt it bboo&os AeOO8S&f7to? ths a~plioatibn to ba lub- Atted to the Stats Eilghuay?Mgartzant for said Depsrtaent~s o~provrl berore lfoensr platbsratf be lsmed is la 0488 or vehloles which are the property Of the UAlted Stat68 GQVO~KI- laoator the State of’ Tour8 or any oounty or olty theroot. ArtIole bQTSa&aa so ~~8oItloal.ly provldss. mili the Aot taken as a whole probably coAtsmplate8 that the county tax oollsotor la to lrew the lloe~ss z-e-. ablpt upon applloatlon tsooivsd by hiar, the not plaoos thb my 0r th0 taarorogcsnt 0r th4 sam J~DUtkb sate Efigbay Dow-ant whleh Z?spartasnt shoald bs thi? final authority in the ssttlezaent of disputed OiaMI~iriO&tiOAJ. The authority dl8owasd la oonn8otioA rith this question 1s as between ‘tha State Hl@w~ay 2epartabnt and me oounty tax colleotor. $othlng herein rhsll be construed (LJ prohlblting aa apseal by a aotor whlole owner froa a ml- lng or the irlghmy xxqmtamnt to tha courts of this State. “IO. aat are th duties 0r this Depart- aent ln conneotlon with iurAtshlAg llosnab plates and forms to ooumtiss whan it Is kaowa that such plates are to be l~~uml IA tlol.attin of, or oontrary to the provIsions of the rep l~tratlon lawa?* 30 am unable .to rln0 any authority for the State Elghwtp tlepctmsat to retus to ruraish tom8 and lioenrs &%ates to any county haod:loa a SUppOJit~iOA that tha 018 oolleotor 0r that 0ouAt.y will vlofato the ~rovlsIons 0r t,ha Uctor YehIole Rsgl8tratlon Law. 198bellovo Cat the proper grooedurs Is for tha State iilghwar Depwtaent to regulate scotor vehicle raglstration under the 8uthorlty dl8oosssd 223 l&a?orable l?a g a16. Julian uontgoaasrp,