.
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