Case Information
OFFICEOFTHEATTORNEY GENERALOFTEXAS AUSTIN
Xoaorable Deoego 8. Sheppard
Coslj7troll~r Of F-liblio Ao00unta
Austin, Texas
Dear sir; OplJaLon Bo
LO the Tedsral Qorernmoat, *This dapartnmnt has dirsated Joeke -08.
Co. that they are llabla 0az the tar."
Joske Eros'. letter sontalas, in part, t-ho follow- ing faotat
297 Bonmabla Gaorgs 9. Sheppard, png8 2
*We are oontinulng to sxpexlenoe a ipeat deal of difficulty In ooansatioa ulth the ool-
leatlon or tares due under Artiols X of Houaa
Bill 8 on aeles we mskr to the Uhited Statsa
GorernReu t .
*The Gorarnment ordara are aubmittsd ua, me Pill them, end bill them for the amount lnatanoe
of the male lnoludiq ths tax. In erexy they Zomnrd us a oheok In payment for the bill the amount of thn tax and snoloae with their
leas aheck a tax exsnqtlon oertifloata. iEe repaatadlp adrlsed them that we hare eeoured Srom you rul- Ilya. to the affeot that the atato oannot aoeept these tax exemption oertiiioatsth
“Wo hav4 a vary axtsaclive file of oorreapond- oaoa on Wia aubjrot. The paeition takea br the Oorornmsnt in all of thare lattara la the eama.
llany of there matter8 are aOil unaottled. Wa are &ill malntafning ths poaitlon the anount or the tax mat be paid, ainaa WI cannot aubdb t8~ 0Ortiri0at08 $0 YOW 0rrie8.
"At the mu&g*stion or ca taia IL Q. Brom, Flaaaaa Offlcrar far Randolph Ir old 9 a lotter waa by him to the Comptrollsr of thr 8anrral wxlttan United States on this aub eat. I aa anoloalng a nhlah d copy of ths lqtter aptBl.8 Brom #ant to mo aa I&aroh 18th advising the nattsr had baa . Ooeaptrollar GUXar81, and, ala@, refcmod hia 1aOter of April llrt addreaasd to ma adVia reaahed after hs had rsOa%V
ma of thb daaisian hia reply from tha Cantptroller tinera Of the
United Statas."
Captain Brown*s letter of April 1, 1943, Le 88 sollow8r
*'WI,th refsrenoe to our trl~phoflo eOntOrM- today, we will proaeed with paymat of YQUr tlon lnvoiat under date of 1Pebruary 16, 1943, for the .aJnouJlt of fnvoloe leas tax. -
Honorable George T?. Sheppard, page 3
‘Tour attention 18 invited to deoieion A-51249,~ Octobe 4, 1?3.3 ot Vbl. 13, pees 91
of Oeaisions of Comptroller General, whI&
provides thst any atate ‘. . , la wft,hout
authority to tax the United Stetoa on auah
purohaseo as may be nsoaaarrg fo? tha oonduot
of the buainosa of the Fedwal Oavermaat.*~
SeatIOn 1 Chapter 184, Artlola X Aota 1 4l, 47th Legislature (Oodkd by Vernon aa Artlola 70471 ? prolPidd#t
w’RadIoa, oomnetloa, oardm; luxury sxolra tax; penalty ror nmking if3180 rspert 0r railura report.
~SeotIon 1. Baoh eraon, partnerahlp, assoaIetlon, or oorjeat f on rellisf at rrtall
new radio8 OF now oommtloa, &ml1 maka quart-
erly on the flrst &ape of January, Aprll, Jull
and Ootobar of saoh fear, a report to the tip-
troller, under oath of the owner,, manager, or
li h aorparatlou, a~ ofiieer Ohsrroi, #horIng
the aggregate igrcw raoaipts f’rarp the anla ob
MY o? the aborwmmd fOr thaw quarter Iteas next preceding; and shall at sane tine pay
to tha Comptroller a luxury asoise tsx equal to
two (2) per aant of aaId gryoaa reoeipte as shorn
by said report.
*Every pmson, partnership, 880oiatIon, or oarporatIon, selling at retail, playing oaram ahall make quarterly report ae provided abovo
showlug the total number of pas&! or daaks o? auah
aarda sold during the preaedlng quarter, and ahall
at ths gsnrr t Ine ,m to the Comptrollar a luxury EXIST or rlvs f 5) aenta per raak or de& of
euah ylaying cards 80 sold. a0 aa
*Hothing her&n ahall bs oonetrued require p,aymsnt of the tax on I;ross r*aeipta hma-
In levIad 4ozce than o$los cm the jzoaesde of the A retall
sals of the sam artlole of ,mrohar;dls@.
aale a8 used herein, mmns a SS~S to 0~1s W.hQ bws
fw une or oonsu?optlon, and not for rarele.
Croae readpts of n nelai mea8 tha rumwhloh
the pumhaser to pey for an pay8 or agram
ertfols or o-mdfiy bought et rats11 .aala.”
The o~inlor. of ths Caarptrollu Oennrel, rr~tomod to in Captain Brown’ a letter, wa8 datsd Ootobar 4, 1933, and altad ee autharltg Panhandle 011 Goixpaaf T. State oi Miaoiro- I.#, 277 0. 5. 218, 72 L. M. 857, 48 3. Ct. 451, 56 A. L. R.
Ths oQrrucJtnssa Of the Pen&and14 oeau “14 nom opan to aeriaua qucstlon.m The tax imolted tn Coeyltrolles tknsrrl*a &eolalon wes e retell sales tax on the eonawar or purohaaa -not e vendolp'8 ker (es WI hate bsrcl), neeeure4 by &roe8 r)e&mrkowrt hold that $h. r@oaipt& Thlr, in o&tion O-4403A ter in qusetion wan a ro8s rs99ipta tax, not a sales tsr, end was riot lrriod a&a nrt f the retail pwahamr. Tuhen4l.r Oil away 0. Nlaaiani~pl 9upra, la-
volvs4 elu dfreatly to the Vnltad $lataa f9r t&a nra of its Coast me:-4 PIret ia aerrfcs in tha (lulf of Yaxleo an4 ita Veterans* Xou ltel at (irrrlipmt. ft awae under a law at the mete ot N&u e rasppi whi9h proli6ad the8 'any p6raon or rotall 4%%
in cha buauinear of diatrlbutly feaolior, gasoline, a!mU pay r0r~ the pr T loge or aJlga&lag in lloah buaineee u1 nxoiao ot ld (on4 oeat) er gnllaa u oh* . .* We oil cmapauy id not gay a%oa on aale of gaaolino. r ru4h 44144 to tia t&alto4 Ststrr, an4 tha State brought 8ulb Tha aorrgarrr 4@mUo4 011 ti~a e.rwn4 that Phi8 statute, an4 it8 eaendaents, it aoastrurd to lx oaa taxes m ruoh aal~a, wao E ?4pU@lSUt to thu F.U.ral tut%oa. That 4Qat4nblon w44 conllt sustain64 in the trial 4emt, 4n4 tb,4 @tat6 4p oa,le4. %a &pram9 CttUrt of thr fraiOed 8Eat68 bald that R t b f3Wta We8 l!Ot to wlleot the kx from tha mnhanar4 Oil Wwm UP= math4 garrolias arrld by It tha Federal Covnrnasat~
f,@. Jurrtioc, Butler, who wrota the me3OT%tF optaim of the Court, aaidr
*me rieht of ths ~bited Stat68 to nak0 suoh pup&asses is 4eriVud frQlr tih4 &WI8titUtio:~.
Ronorabla Deor(;e Xi. Sheppard, pa{;9 5
The petitioner’s ri&t to itake sales to the
United Litatas was not &Pen by the atnts and
doea ilat depend on stats laws; it reaulta
iron t,h6 aut!lorfty of the national govern-
ment under the Oonetitution to ohooae its
own means end 8ouraetb of supply. While
Zdlesiaa~ppi may impose obar~ss upon patitloasr
for the privilege of oarrying on tra4e is
aubjsot to the newer of the ntmts, it nay not by whioh ths
lay eny tax upoa trfmaactions
Wit&4 States SSSUTSIII the things desired for
its governmantel purpoclea.
The validity oi the taras alalum la to be determinati by the praotiral eftoat of
Unforaemsnt in respeot of sales to the &svarn- ment . w3gi.m v. Covington, 251 c. s. 9,5, 192, 64 L. 24. 157, 167, 40 Sup. DC. Rap. 93. I.
ohares st the prescribed rat6 is tie&a, QD a@OwDt at wary gnllon aoqulred by,tha Vnitsd Statas.
It la lmmtsrlal the sellas an4 r.ot the
puroheaa+ is required t3 report an4 m-&a payment to tha state. Sale 6nd ;urahase oouatituta a
trenaaotlan by whiah the tax is suaaaureO aad on whlah the burdau~ smite. Thr ualount of Awlmy lairaad b the stete rises at4 falls praalaaly
as doer t ii a quantity of gaaollna so scoured by
tha Covommut. It depsnda ioaebiately upon
tha nuaber 05 gallons. The nuoeaaery opsretlon
of there enaatmuta when so omrbrua4 is dirsotly retard, iapede emd burden erertiou bg tha &itm4 Statm of Its aonstltutlonal powers oparata the fleet and haa;ital. N*Cullooln 12
-%arylsnd, supra, 436 ( L. 3%. 608); Glllaepf~~*~ if Oklahom aupra, 505 ( 6 L. M. 3&O, 42 Sup..Ct.
Rep. 17lj; Jaybird Min. Co. v. i;‘eir, 271,Ui 8.
tW&, 613, 70 L. ~4,. lU2, lU4r 46 SUP. Ct. Rap.
To use the number of ~;alloaa @Old th* Unlkd States CLB tn aearmre of the pTiVilS6S tax 1s In substencs and legal effaot to tax the @al*.
:Ie8tarn U. ‘felrg. Co. V. Texas, 105 IL 8. 260,
26 L. Ea. 1067; Frlok v . Pennsylvania, 268 v. 80 473, ~94, 69 L. ~a. 1058, 1064, 42 A. L. R. 316.
&fi Sup. Ct. Rep. 603. And that is to tax
the tilted StnCes--‘bo 6xaot tribute on Its the aame to the sup-
tramactlone and rpply
port Of the- Ptfit@. Vhs exsatlonlr doarnded from gwtltloaer i lnfrlr&w it8 right to have th8 ooa8titutloaal lndapandenoe 09 thr United State8 in rsapsot
Of SU&I ~xuoha668 re&8ia untramwlcd. Oeborn v. Bank of UnlteQ Statea, 9 ‘wheat. 736, 867,
6 L. Ed. 204, 2345 Western U. Pole&. Go. t. Cf. Twraoo v. Thompson, 263
Texas, rupra.
U. S. 197 216, 6 L. lw. 255, 274, u sup.
Utr Rap. is. ketitiOU@W im not liabls far the taxes olnlnmd.*
out ltce aotlrltlcs in the Rats 02 :?orth Dakota.
ThQ lhnk contended tlmt Ihs tax 0wa not be far any o&or vehlolr fitqmeod upan thn daalsr sonstltuthxmllg rue1 whlob it pnrehaaod frost bin for tha ppTpo8* or oarrglng PII It3 a~thorlzed'aotlritlo~ *rlthln the Stats, and that ~onw- qusntly dealer @@it oat ChrZEg9 the amunt ai rush tar aa Ths uefentbuha ihRoehfor&‘cnb 6ho State a part of the prlae.
Auditor on the other hmd; oox-hssde d %it the zotor rshialo fuel soid by DqRaohfmd to the PbdadL Land pknlf au6t be ln- aJ,uded in co+&&& the tax a&d OOSl8iBqUUltl#’ DeEoohford a&&t i,nO1ti8 th e l mo ont of suah tnx in. the p?IOiL
The Court mfdt
Honorable George H. Sheppard, pa&e 7
of North Dekota hae the right to legoee upm
e licensed dselsr in motor vehlole fuel
lloaaee or thrae oante per fgarlan upon
motor vehlole fuel eold by such dealer to a land Bank foi UN In autolnoblles
Paderal owned by eeld Bank and opsrattwl by it inold8ntel
its eetlrltise in the State."
II . . . . Tfhe dealelona of the Unit& States Supraae Court are bFndine upon thie Ooctrt a114 definitely eetablleh, (1) that 8 Federal Land Bank is an oi the national eovernncnt, inetrumantality areated by Oongrtaes, aoti8g within its oonetltutlanal powers to pertom 8uthorlmd governmen funotlone, aa4 (21 that 8u8h bank 18 oonetltutlonall~ endowed with the eaae inaunity frora etatA kx~tion, national itself weuht hate baen l adowed~rith, gorarnmnt if it had enmged in euah satirity dlreatly.*
I . . . . “Jh the Aot proHdfag for the eetabltehaent oi 1Cedrral Lead Beak8 (?e&oral Farm Loan Act)
t&me Ia a alwx intiootfon that ma1 eetetr *a-
u&ad by a Federe:l Land Bank ln the oouree o? te operation8 wd+r th8 Aat eh8ll be eubJeot P to taxationi and thsro Is a epeolfla doolarrtlon *otery Federal land bask . . . ln8ludlng capltel end reeerve or 8urpJ.w and t& therein lnotxae d6rlrad . . . kwrtgagee therclrxom, flmt ersuutetl to Federal. land benka, . . . an& fum . . . end th6 laoom derlvwl thsre?rom loan bonds ohall be exempt troa . . . State, mwfOlpa1 aud lwal taxation.'
*It 18 reaeonstle amew th8t rhsn GOn- grew eald that a etats iol.ght not tax a Poderal Lend Bank, its oapital, rewrve o? ewplw, or the lncocue derived therefmsi, or tiret .~QY%W”ee sxecutsd to ths Benk, or ?am loen bond8 or &- it had in rnlnd &act and 00x0 derived therefro-r, *8 Honorable Gsorga IL Sheppard, pa&a 8
dlsoemibls tazcea, end that It did not have
in mind taxes imy:osed upon arid oolleoted rrom other persons with whom the Bmk might tram+
eet buslnsue, whtah night lndireatly result
In mme sllghht inoreaea in the operating er-
penees of the Bank. The tox in question here
is not a fat upon a Fedora1 Iand Bank, or upan reserve o r l urplua its Oadtal, or the lno~sls derived therefrom. fIelther 14 it a tax upon
mortgagee exaouted to such Rank, or upon farm
loan bonda, a~ upon th6 inoom derlted thera-
tl-OS. The tax i% ore upon a dealer la motor vehicle fuel, who hne applied for, and who haa barn granted, a lbmsr under the laws of this State, to engage In bnske#a as II dealer la
aotor vehlole fuel.
The tax involvrsd hrre Is a tax irnpocred on dealers for t-56 privilege of engaging In tha burlnem of selling motor vahiole fuel, and the amount ai the tax lo measured by the nuaher ot gallons *used and sold’ by the dealer. It 1s
not a tax upon a Pederal Land &mk or upon any function *hioh aoh Bati ie authorlaad to per-
iOtm. It irr not a upm any ot the powera
with which the Bank is vented. The i&u& nay
exsreias every ftanatlon and feriorm every rot it wau orsated to 8xaarc ae en4 perform without cne cent of lte fuade belag expended or one sent of its prorita be1n.g taken away hauau~s of this tax. The tax oamot be laid directly
upon asp aetlvity it ansagem 0r the Bank unlesr in business aa a lieeared dealer of lootor vrhlola fuel in this State, aad the Bank was not Or8atad for the purpose of en(ga@9gln rash buainrso.
‘f7ha only Way In whleh the funds of the Bank iitrrp ba ~expended, even indtreotly, ln the paymsnt of the tax will be if the Bank puroba8~ motor v@hiola rue1 from a dealar wha lnoludee the anowt of the in the salea prlae. But ii the operating ex- tar onsea of the Bank are inorsaeaa beoauae of the L npositi05 of the tax up05 a dealer Wan oboe ~hnlr purchases sotor vehlcl4d fwl, effect la nn& remote end cannot be aaid 0~1~ inoldentel
““Y Honorable George ii. Bhsppard, pge 9
be a tax upon the Barik, Its oapital, remwva
or 6lurplus, or upon any of tho opsrationm of
the Benk. %sry tax laid upon l dealer will,
of oourse, to some extent be reilected in rice whloh he ohargas for the co.moditp
nhlo Ii he aella.
=. . . .
" . . . Buprwnr Court of the Unite6 State6 hen held that en ooonpatlcan tax m~asursa by &roam inown@, rhero Inpo8ed by 8 &ate upon the Uhitad EJtates, I# mot
a aontraotor with
intall am l tax apen the Taaerrl Goveracat
aad its oporatlonr, eta UrorrQa the lqw~sItioa
of the tax MT lntwoasr the 0-t to the V-a-
Mate Jamar t. EZOTO Uontrqatlng Co., 2 I?. 8. 3r ix, 160, 56 s. ut. 2~8, 62 L.~ Ed. 155, 172, u A* t. R. 318 atma ** Johnurn, 282 a. 8. 509, 51 8. Uc. 27 , 75 L. Rd. 496, 75 A. L. R. 9. I
* . . . .
The is geeoral qnd non4ircrrldaatory. Thr law lcapomr the sama llmnnre tax upon all fuel mid by UOU.W~ deeloa vehiole motor without regard to whom the puraheaor may bo.
Tn this oem the doelet (DoRoahfcsrd) ?Ixad the gaaollar the prioe whioh he charged for
he mold to the Luxl I&nk wf# ths tax in ralnd, is, Ln Siting the priae hs added the abuut
I
lio,norable George 11. Shepporti, paw 13
absolut% immunity) the proposition that,
although the federal tar map inoreese ooot
of state gov%xnm%nt%, it may be lmpossd Lt It does not curt.aIl fun&Ions s%o%ntIal
their sxI%t%no%. Expre%ol9 or ub oIl%ntIo,
it orsrrulsa a a%ntury o? preaedento.( 304
0. 8. at page 429, 430, 58 EL Ct. at pago
980, 82 L. Fd. at peg% l&42.
*aTha sw%%pJng ohang* of ooaotruotIon of th% oonstltution’ ooatrollIng , and’ th% applioatlon o? the la Oh% deslo-
prlnolpler, rnnounoed Ione that deorasd suoh %h%ngo, 049~1 08 to
leave. no subetantlal baaia for th% iul% an-
nouuoed In Panhandle Oil Company v, Mleolooip
ex ml, Knox. tha 4 It o%%m% to u% rather deoIoIon, In effaat, hse been overruled.
1 . . . q
"ZZm Isposition or the taz,Is not an ereroise or ari attempt to exismiee by ths o.tktcC. erwlae, tocr%-
es any power *by taxation or bt tara, impsde, bwdbn, or In cuiy.,~pepnbl oontrol P
the operation8 ot’ (4 Wheat. $t pages &2+437,
[4] L. Isa. at pages 607-609) The Foboral Farm If regard *b% ha8 to rabatanas and
Loan Aaa.
dlreat effeoiys’, and ‘m%rel9 th%orsti%al eon-
0egtlons of iatt3rffmmab rfbh tha tuno0fono of
i30~4m~iaent' be lafd %%I&,% ‘theq% Lo no wSilb:mt
ground for holding the d$$ct upua the gorsrn- m4nt is other than ixidfreot aniLrsm6tr2 gee 62,,3w*si
at pages 386, 387, 5S.S. ct. at L. .Fid. at page 914. Ths Imp001 tp” on of the tut*upon for @aaollns mold by hfa to a Fedora1 a dealer Land Ban&c *nsither.preoludm nor thrsatans unr%d- sonrbly to obatruot any funotloa e%e%ntl~al to th6 eontimed It operste slfatenas’ a? the Bank. ETsIth%r doe%
to oontrol, hlndlbr, or Impedo the Bank In lit;9 psrZormfmo6 of an9 ~e%r*la% that It *8% If
%at&blIIshed to psrform ror th* govwm3ntc any of tha burdem oi the tax that I8 l.mpfkti upon the d%al%r indirectly reaehee the Land Bank that *15 Honorable George Ji. Sheppard, pags
and consequently reduce that government’s
revenues to a proportionate extent. ThlS view is in harmony with the oases herein-
abovs ofted which reaognlze and define
inherent ltitations or the ,dootrine of
iamuIl~ty, and r0ii0ws the pronouno4m4nts
OF the Supreme aourt of the Unltad States
la its more reoent decisions formulating It4 oon- .oluslons on the epplloebllity of the prlnolplo
anU Its limitations In relation to other taxing James P. Dravo Contraotlng Go. 302 58 S Ct 206 211 82 L Ed i55 %.Ut:;i
14 A. L, ‘R. ,G, r~ir0Ga ingsilae’Mas& co: ‘ 3no*, v, Tax Commlselon..of Washington, 302 0. 9.
186, 58 S. Ct. 233, 82 L. Ed. ‘187, and Atkinson
vr Stat4 Tax Commlssfon or Oregon, 393 U. S. 20, Ct. Q9, 82 La Ed. 321, Jan. 31, 1938.
jta.
“We are awar statements *oh night be said to support a oontrary 4oaolaelon have
b44n +ade in the oases of Panhandle Oil Co. v.
Misalsalppl ex rrl. Wnox, 277 0. 8. 218, 48
S; Ot. 151, 72 L. Ed. 857, 56 A. Lv R. 583,
fadian Motooyol4 Co. v. Unltail SOates, 283 0. 8. 570, ‘51, 0. Ot. 601, 75 L, Etli 1277, and Graves
v. Texas Uo., 298 U. 9. 393, 56 S.-t%. 818, ‘80
L. IL 1236. Those oas*a involved, respeotlvely,
alar or )d[issisaippi imposing an exoia4 0r
one o4nt par gallon upon the sale of gaaollne,
a statutr of Maasaohueetts Z4vging an exoisa
tax on sales and a gasoline tax aot of Alabama.
*In the ease of Je~31es v. Dravo (Iontraating oompsny, supra, the oourt had beroro it ror oon-
sldaration the Gross Sales and Inoome Tax Law of’ Weat Virginia, Code W. va. 1931, ‘11-13-l 8t sap., as amended dots 1933, let Ex. Seas., o. 33, whfoh provided ror annual privilege taxes on ao~oount or ~bueFnae4 and other activities.’ ~That law imposed upon the oontraotlng oompanr a tax equal tom 2 per The cent. or the grost inoome from Its bueinees.
312 Honorable George H. Sheppard, page
and further that theretofore thoee oame and must be deeaed
had been distlngulehsd
limited to their partloular islots. Notwith-
standing the holdlnge or exprearsious in the
oases distinguishad, it must here be eonolud~
tbnt a proper OOllStrQctiOn of the Ratail Sales Pax Aot of Callrornla 18 that tha tax IS not ill the rale, but rather it 1s a tax in the sama aategory aa property and oxoise taxes payable by an lndapsndent oontraator engaged in the buslneaa of retail sales whlah, although they am reileotad in the higher aost of the produot or oommditg
offarad, must be aonsidered msralp as a neoessary expense of aonduotlng the business. St is a tax oouiputsd on the gross rscelpt,s frwn thp~: oonduct
of the. bnsinesa tially, at the retail merahiquti,:, Eaaan-
as intimated fn Metaa1.i k E$‘dp v, Mitchell, supZa there does not appear to be ruiy sound basis for a di&otlon beoaans the reosiptr the affording nieasure of the fax are derlred from thr rstafl
business oonduoted by an indspendent ocrlltraator
or aerohemt, rather than from tbo nrle of 8ervlo68, where otherwiee the larpblrltioa %r nonriienrkmlnat~y.
Clearly the icnpo8ltion Of a prirllage tax an the doe8 not Intartar retailer of ooaooditlslr with the pewer of the garernamt to borrow money; nor doas it aiteot in any eubstautlal siannor ths eftiolanoy aI itrr agenog in the psrtomumae of Its dutielr, nor the ability of the persona taxed to dlsoharge their oontraotual obligations to the gooarnmant, nor the ability of’ t+he government to proomre the sqloes of private individuals to aid theat la their under- talringa*
Tollowlng the path pointed by tha oourt in thr Dravo Case, uu conolude tax on retailer unds~ the Rata11 Sales T!ax Aot Of this
stata lmposad on the basis of a return whiah in- alludes receipts personal dsrlred from salea of tangible
property to ths bank, a fe4dsral instru- mantallty, doas nat unduly burden the Saileral
government nor intsrfere with the axarOi60 Ol’ th6 ita governmental t unotiona Alelagated instruman- and was therefore Yalidly ilapoSa.” tality,
314 Haaornbl~ Gborgo p.. Shwpatd, pa@* &ha meaal~ of thr tex
not in tact the *purahars?’ within stntute.w Soo l&C A. L. R. 621 itw a! uxod.leclt Mnotatioa. In rlar or the above l a8ho rity, rro r* o? #a.
opinion that you carisot1y 8dVti6d ;loalcr 3x08. CO. that it ra6 liable imp the tax. ‘84 am further ot tha o&ion tk8t the Comptrol~et c?ensrel~a 4edlalon is nrrt arpllanblo to thd tads involved tn your o~lnioa nqaert. thst the above fully
Ruimag