Untitled Texas Attorney General Opinion

OFFICE OF THE A’lTORNEY GENERAL OF TEXAS
AUSTIN

Bonoxablr Charlay ~oomrt
State Traasurar
Amtin, Taxar
Dear Slrt

In your lattar
r~qurrt 0112oplnlon ln

ALL mm BY z%a?sE
EMTS:
II, or th0 00unCy
xaa* ror all6 in

\uytm$)f $500 00 l;awh rsoalp_t
r hlo Is erebyo~knaWedge4'arnd eon
the further aousldsrstlon that
th & '*(I taroim taka8diid property
sabjact/to, but in 1i0 tiisr asn&~i& that
oerbaln lndsbtsdnww due thorron to ROY
Rutlend, Jr., of *XoLannea County, Texak,
th6 bal.anos POWdue 011 46i.6 indabtednass
b.eing the earn or &$ooo.oo -------------.
Honorabls Charlry Lockhart, page 2

2. Would state note etalaps be ra-
qulred on a dard where the grantee aaeumed
pra-existing lnUabtednaaa, whloh lndabtad-
~86 wee eaourad by a prior lien wNoh had
been stamped when it wee riled ror raoord?

3. Would a chattel morteaga be aubjeot
to stat* nota ataz~pawh%oh 15 glr*n on psr-
so-1 property as rurthar aaourlty ror the
aarga lmdabtodneaa, between the aama partlea
thvt Is aaouroa by a randox*a ,llan-and deed
or trust lien on real e~atet4’;‘on whloh state
note stamps had bwn paid. In other words,
the obligation la the aaieo between the aean
pertioa but the property eoverad by the ohat-
tel nortgsgr la not the aamo,p~oprrty oov-
era6 by the vandor’a lien and/or deed of
trust lien;

kc. The deed to real 56tet0, looat*d
orlglnelly In cX* County, was duly raoordad
in “X” County in the yaar.1927. Later the
county boundary llnae ware,’ changed, oetulng
the property to ba Sn ‘P' Cogaty. wou&a
the raoordl of the deed with rendb@Ta
lien in WY 2 cnmty be ~~aubja8t
to balag,
rta=paQ tmd~r Artlola 7017a3
Art&l8 7017r, Vernon's Retleod Clvll: Statutes,
resde in part 88 follmwa:
“(a) Zxcapt es herein otherwise pro-
vlded there is hereby lavle4 and eaaaaaad
(I tax or Ten (lO$) Cants on leeh One Hundred
($100.00) Dollera or traction thereor, over
the rlrst Two Hundred ($2fM..OO) Dollars, oa
all notae and obligetlona 684urad by ahattrl
mortgage, deed or trmt, p(lohanSo*a lien
oontrgot, vendor16 lien, Uom3Itlo~l ealae
aontraot and 611 lnatrm~ta of a alailar
nature wNab are Silad or raecwded lh the
orfloe ot the County Clerk uader the Ragia-
tretlon Laws or this Stetei provide4 that
no tax shall be levied on inatrtinta,
aeonring an umoaat or mo Eundrod ($ioO.oO)
D~llara, or lass. After the 6fr40tir4 data
I’onorabla Chnrley Lockhart, pay-:8 4

Clearly the tax is not au+3 upon the InstrUment
,~en~ionaa In your first question. Such inetrurnent la
zeroly one of conveyance and is not one creative of
eecurity for tho imlebtedness OS $4000 nentioned therein.
V:e also wmw! your sscond and third que~stiona
in the neC:ntlva. In our oonrai-enca opinion x0. 3051 aa-
CrensUl t0 YOU, wf3 axpress6d the view that the tax levied
by thin StStUtS is Upon the J?riVilc?~e of’ US?..?~ the office
of the county clerk, for tha recording of certain instru-
-xats. hoc’ever, >?e beli?:ve that a readin&: of the statute
e~ Q vbole iii~cloaes an intent on the part of the Legfa-
lature n@t to ps-wit Q pgranidins of’ this tax. The firat
FentGnCa in the 0Ot \-c~ld indicate that the t0.x should be
collected only once w!ith referance to any particular
indebtedness. Further in the statute we find renewals
sr!d refundinfis of the original ~rincipsll indebtedness
:~rotcctecS fron havim; euch auboequent lnstrmonta t.o be
rt!;v;~xd, where the tm. ~?as paid on the oriE,ffiel instru-
annat of security. Lt lo also provided that ljfhare several
instrcmnts are conteaporenscualy cxecutec? to recuze one
obllrction, the tax ohs11 apply to only one instrument.
I’l!rthar?1Qs6) sn instrument once atmIed .my bs rooordcd
lu other counties in, the Ct%te wit.hout ar.cin being sub-
,fCCt6t?. to the t-Z. Fe dn not mgard OUT nmncr to your
second Question as being in confiict with otm oplnicn
!:a. c-l j2E rjddsusca d to Iionornble E. 2. %3otcl;riFnc;;,
County ;.ttoim3g, Eaaunont, Taxm. In that opinfon w3
Ccld t!mt a dcsd :vould he required to bee: the stamps
rhera the nurch.aser was tlereio rsqtiired to assum a
pm-mist& indebtedness, but the prior deed fn which
the vendor’s lien was ori::inally craated bad been re-
m-de& dthout ppmt of tile ty.