Untitled Texas Attorney General Opinion

. OFFICE OF THE ATTORNEY GENERAL OF TEXAS AUSTIN biaroh H, 19S9 iionoroble Chrrrlsy Lookhart Stats Treasurer AUEtiII, %X80 or our opinion aa to on eaoh (ine 8 over the fire vendor’6 lien, oondl- fh-umantaor a alxxllar oorded In the 0rri00 0r the tr&tio;l Laws of thle State; be levied 03 Instrumenta ror irid Dollarr ($800) or less. After r this hot, except as hereinafter umnt oreatine a lien of eny oharaottr ent 0r money, or reserving title to the purohase prioe thoreor shell have been palb, shall be riled or reoordad by any County Clark In tbl# State until there has been affixed or reoorded by any County Clark in thlr State until there hea been arrixad to such lnstruuent atazpo in aooordance ulth the provIsions 0r this seotion~ . . .(I non. Charley Lookhart, Uarch ccl, 1939, pace e fn our opinion So. G-79, dated JanUWy eti, 1939, addressed to you, we erprsseed the view that abrJtractr ot judgmenta are not within the purvler of the taxing atetute. The reaeons ror ruoh holdlnl: In that opinion would be largely appllcablo here. The oharactar of lnstrumntr speolflcally snumer6ted in Article 70476 (a), eapeolally when oonsl,dored ln ooxnsction wlth the oaptlon Clavylag a etarzp tax upon aertaln promissory notee, and providing for the oolleotlon tbtreot”, we think preoludes an interpretation which would levy a tax upmths privllsge or riling and recording the atfldavlts. There being no need to repeat the reason8 &ten In Opinion 110. o-79, we r0r8e0 any rurther discussion. KS answar your question In the ne@tive. . Yours very truly ATTORNFY G”Ic:RALOF TIXAS kwiataat