Case Information
*1 GEULDC.lWfN Au- 1% TEKAS -. D *--mzY O-AS. February 21, 1939
Hon.~ShalI.ume H. Glowr
cdunty Attornay~
Marion~County'~'
Jefferson, Texas Dear Sir: opinion No. O-370
Rar lbuld a foreign corporation tith principal offiaa in X County ba prohib- ited from registering ita motor vabiolas in Y County under the provisions of Artiola 6675a-2, R.C.S.?
You request an opinion as to whether or not a foreign corporation with its legal msidanca in X County is prohibited frcas registering its truaks that ara used prinoiplly in Y County.
Your attention is directed to Article 66751x-2, R.C.S. of Tams 118 follows*
'Evaly omar of a motor vehicle, trailer, or semi&railer used or to Ia used upon the public highnays of this State, and aaoh ohauffaur, shall apply aaah year totha State Highway Dspartmant through the oouuly tax oollador of the County In which ha resides for the registration of each such vehicle omad ar controlled by him . . .II Artiola 6666(a) R.C.S. of Tams, provides as follows: "All registration fees shall be pid in the ooe in whioh the owner lives at the time of rag- istration of said motor vehicle."
Now, prior to the passing and taking affect of the above quoted &rtiola 6675ar2, R.C.S. of Texas, Article 6675, nom rapalad, provided that the ovmar could payregistration fees at 'the office of the county tax ool- laotor ofthe county in which ha resides or in which the vahiola to bs registered is being operated." Thus, the amendment of Article 6675 left out the last crdarsoorad olause and Artiola 6675a-10, R.C.S. of Texas, further amandx&A to Artiola 6675, repealed, provided that all counties mill be permitted to retain all registration fees up to the amount of These provisions by amendment olaarly raquira the owners $50,omoo. of vehicles to register their vahioles in the counties where the ovnars *2 Hon. Shalburne H. Olowr, Pabmary 21, 19S9, page 2 (o-370) resides and, If a oounty tax assessor and oollactor receives a lioense fee for registration from au owner of legal residence In a county other then the assessor and oollaotor's county, ha exceeds his authority and oonmits en illegal sot. Purthar, if an owner Is permitted to pay regis- tration fees In a oounty other then his legal rasidanoa, that oounty raoaivas and appropriates those fees which the Legislature Intended to belong to the oouhw oftha mar's resideme.
Howvar /I-Mole 827b-a, Penal Bde of Tams, pamits non- residents of the &ate of Texas to pey lioansa fees, ethrough a county tax collaotor,s whioh rule rill apply in any want, where the legal residence l-as not been established In a Texas oouhty.
You ara rafarrad to the following oitationa which oonstituta all ofnths Texas case law relative to your quastiont
Cpp V. State, 94 SH180 tiller V. Poard found, 69 SW (2d) 277 Cass Couatyv. Morris Qunty, 9,SW 373 Therafora, It is our opinion end you ara so adpisad that a foreign oorporation having Its legal residence in X County cannot rag- Ister motor vehicles owned by it in any county of Texas other than X munty.
Vary truly yours ATTOliiiSY GENERN, OF TEXAS By /s/ PatCoon Fat Coon &.+stant