Case Information
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OFFICE OF THE ATTORNEY GENERAL OF TEXAS AUSTIN *2 -.__ - l
* ,: 644 @The report8 requlr.d by thl.8 Aat aha be doawd to be iVilO&d Uid t-AOt ?c;rr th@ ill8wCtiO7l o? the geaera !r publlo, but any party or parties ln$mmted vho we in tha subjeot matter of any report m8yi upon vlrlld rewe8t ia vrltlng made to
the Swretary o? State, 8eoure a copy 0r saw." ay Xoumo all Ho. 180, itots 36th tegia’leture, ~egu- lar &88100, JSl.9, @aptor 46, Section 4, page 87, the Leglr- laturo re-ejarotod Seatlon~ inlta wme term8 end againby &hto ill= q th Iaglalature, Regular Se8alon, X0. 89, tit8 Sactlon , page 173, Section 3 we re-enact- 1931, CUptier 90 -i 6d ill idMti8al .&‘Xll8.
n the oodlrloatlon 0r.the 8tatUteb ln 1935 Sea- la the Retimed b&t- tioa 3 88.a eve &t’?orth,‘v88 codltled ‘“g” utor of Tex88, 1935, a8 Artio& 7089, Chapter 3, Title 139, vhioh 18 iII Ou’t l 8 ?O=OV8:
[*] Said report8 shall be deemed to be prlvll&id’and not r0r the ln8peotloa 0r the getea- but one lntsrfa8ted la the subject
oral gublio
may deoure 8 copy o? the lnllvrltlPg made to the . . . lg>o, by &1U8e ‘Bill &3. 1; &id8 418t TACIT- ttl Plfth ihlled 988810011, 1930, Cha&r a, Seotloa 3,
thre, M+O;&tlcle 7089 va8 agala amended lo part to read as fo rm - low8 t “Uld report8 tthfdl be deemed to be prlvll- tba la8peotloa o? the geaeral :~,. god and uot r=
publlo, bu% one :rltere8ted la the 8UbjeCt mette1,
me a copy o? tame to the Secretmy 8uoh intere8t.
8OIY D818On rorldinn 10 thl8 State vhoae OomQ 8tld
addTo 8hxll be slYen oa saoh CibDOrt. . . ."
t&R@4818 OUL.8)
It Viu bb UOtOd that th8 UBpha8ited pWtlOn Of tb &OlFSi OtMOtlMlrt OOU8tltUtOd MV MttW. WV kUOVU 88 h',tiOb 7089(8), VbIQOlI'l Aill-
thl8 Ibt Vh.t 18 Tbs 88W &&8btUFe ti80 p88ed [80] 800tlOa 4 Of notetad Olvil btatUte8 pmvldiQ~ for the report Of addltloa- al lu?ormatlon, both ?&olal and aoa-flnmclal.
b T&s h&i8l8tU'~, la 1931, by House Bill No. S81, '~ Aeta 42ndlsgUlaturo, Rqular S088100, Chapter 965, 8oatloa8 3 and 3, q#.n 8aended Artiale 7 9, VernOnor An- uotate&Clvll 8t8tuta8, and enacted vhat is nov kuova a8 Ar- tlole 141e, Vimoaf Annotated Penal Code, but there vas
aathingiatho~pe~on~~m~sophr81siagtheObsage g e tOlW+lW $fiOb 779 W th0 .dd%tiOB 0s Artid, 1418
. Artlole 7089 a8 nov coa8tltuted and upon the con- rtruetion of vhfah 18 predicated your reque8t, 18 aa f'ollover
"Xxoept a8 henelu provided, all corporatlona nov~repulred to pay an annual franahlse tax shall,
betvsen January lrt and Maroh 15th of e8ch
xmke a 8VOrn report to the Sekcretary Of St8 r eY&n
blauks ?urrrniShed by that offloe, 8hovltq the t+- 0r suoh aorporatloa 00 the 188t day 0r It8
dltloa The Secretary of State prooediog flmaljnar.
may ?or good 08~80 8hovn by any oorporatloa ex- tead SU& SaPd tilQ!e to ally dste up to ?!ay 1st.
report rhall give the oa8h vslue all gro8s 888et8 0r the oarporatloa, the iamount 0r its au- '~ thorlaed oapltal etoek, the oapltal at00k aatwl-
l;r 8Ub8W;bOd, l d the 8nWWt prld lIl, the 8UI’flUr and tmdlv2ded profits or deficit, if my, the
avmunt of mortgage, bouded aad current indebted-
0088, the amount and date 0r papent 0r the la8t
annual, owl-aouual, quarterly, or monthly dlvl- dead, tha aaount~o? al1 taxee paid, or due and payable wparatsly to the Stat@ of Texa8, or to
!
any oounty, city or tom, school dlstrlat, road di8triOt, Ol' OthOP tw 8UbdtVl8iOn Of 'ht88, r0r the peeed- tax year, the total grorr re- aelpt8 or 8uah oorporatlm from all 8ource8 aad th8 ge88 reaeipt8 from it8 bueiM88 done fu Texas for the Slwal yoer preaedlng; vLth a detallod bel- enoe 8heot and lnoam end profit and 1088 rtate- unt ia such form a8 the SeoFetary o? State may presoriba l Wo re a r0reiga corporetlon ho8 twt heretofore doue bu8lueas la this State and lo antsd a pmmlt to do bu8lness lo Texas, It ahall r lie lt8 ?$r8t report a8 OS the end of 0124 year frcm tha day ruuh petit va8 granted, vlthln ninety (90) da78 Of 8Ucrh date. AtIy COrpOr8tiOn whlah ahall fall re?uee to make It8 re rt shall be 488088ed a penalty or tea per oat 10) or the r amount o? fkeMhi88 tax due by euoh corporetloa, payable to the Secrretary of State. togother vlth it6 fruwhlw tu. Saih report Ihall-be deemed to be‘twlvllemd aad not for the iasmtloa o? the paera mbll but a bona fide stockholder ovnlng oua xnw aeat ! $1 OX’ Ml’0 Of the OUt8t.tiiag rtocrk or shy oorporatioa, may u8xdno ruch returni upon p re8eatatlon of l vldenae o? ruch OVnershlp to the tWretuy oi Stata, no othor examlaatioa; dlrr- 0168tWe8, 02 use, 8hall be permlitted Of aaId re- port8 except la the OOurld or mlm judloial pro- oeediage la whloh the State 18 a party or ln a suit by the St8te to oancel the permit or Iorreit the oharter of ruuh corporation or to collect peualtle8 r0r a vlolatlon 0r tho law 0r th18 State, for lu?ommtloa 0r any offloer, this stat@ Oh&X'& Vlth ths et#Ol’CoMIlt Of It8 18WS,,~ lnoludlng the Coqtroller~o? Pub110 kZOOUtlt.8, state Auditor aud the State Tax fkmml88lcmer. Bach re- meaa8 for 8ervioe or Drouee8 to collect ray ?ren- ahlw tax or penAlties. and in all other oeees, each forelttn Ool'DorOtiOn ahall, for 8UCh DLUW38e, &ljEMt(l 8ODo pOZ’8Oll re8ldlog in this State VhO8e rnm8 mad addrerr rho11 be Riven in eaah report. *5 647‘ - Xonorablo O&%e plbeu, RJe 5 ~.. ,.
The Stat0 aball hat* e plor lleo OR all oorporate tUO8, poMltiO8 .Qd plWJ&i <Or .n f?.Whi8. . i-818 OII&8)
Artlole'l4le the Peaal Code, [18] a8 tollov81 ‘Ii the deccretery of 8tate or atty othar 8tate gdr80n, having 0rrwm or 4mpl0ye6, or any othm to any fraaohl8e tax report filed a8 povld- : m3ae88 laoludiag may shrrreholdor oh4 18 pemlt- od law, ted 0 l 8mlne th e &port 0r any cmporatlon a8 T
provlbd la 8wtloa 3 hereof, 8hcll makebova lo _~ jail ?w not exe
IQ th tWiC8 Of ibUlu, Bill x0. 641, tit8 48th bgla- Uture, 80 ul~ &mdo~l, 1943, Chapter 38, page 476, nov &- tiOb8 703 fi to h, lZ~Yh~siVa, the Legislature attempted to modify the prov1s1oa8 the lc8t sentence 0r Artlale 7089, aupra, road- iae 48 fOuOV81
3% State dull have a prior lien 00 all (*or- gporat8 property for all franah taxe8, penaltier .I@ llIteM8t." .~
The pwtlnent paragraph8 of Howe Bill 10. 641, vhlch thtl8 bear upoa the cOtit&wt2?Q Of Article 7089, ere a8 iOllOV8; Artiole 7089b -- Validity 88 agaLnat Xort-
@&WI, l tO .
9io llea g&anted the State of Teu8 by thla Chapter rJul1 he valid a8 agalmt any mortgngee, fled-e, pu&Q)LUor, wty lo pO88088iOfA O& crodlt- o r l c r quirln& ri@t8, ovaer rhlp o r lien8 in 8uch property uoless and until notice of suoh State llen ha8 been illed by the Secretary o? State 88 hereia- after provided prior to the date on vhlch such *6 -- b, L...
aortpgw, pletlgoe, pU&ChL8e&, arodltor or poreon
&M8I88iOll oqulred euah right8, lieoa oI’ OVM&-
. (IPlphe18 ou&8)
'A&tlole 708gc -- Seoretary a? State Author- lad to ~Reoord.
'yhi .wcretary of State shell file and record vlsh the Olerk o? any County la vhla h he s realon to be118ve w oorporatloa ovlng ?raneh(fse taxo8,
FWe1tl.8 8ad Iatore8t, ha8 real O& Per8OIUl1 p&Op-
arty a 0 06 or the taxes p8naltl88 and interest 8and+&Gr thl8 Chaptei 8nd the lien8 aeaurlag th8 88~6 on a ?$a¶ prepaned or approved by the At-
tommy CWaeral of’ the State Tou8 v
.'._'
"A&tie18 7089d -- Reoordlng and Effect thsreo?., 5tu County Clerk of each county la Csreby authorlxed to 8ad 8hall file, record aad Index the
aotlao povlded for by tho p&ocedlng paragraph,
both a8 a Qaattel Hodgage and [88] a mortgage on
real ortate la aooordance vlth the statute8 in such
oaoe8 oad8 aad provided and vhon no filed, reoord- ed and iadoxed, the 8ame shell be and constitute
notice to all pa&tier deallng ~1% the r68l end
m&80081 property Of 8UCh Co&PO&8tiOn III aald -’ county th8 taxe8, penaltler rnd interest tren
eccrued and to aacrw la the Suture em? of the
llens herein granted the State of Texas." (I@- @US18 Ott&r) c
Referonce 18 h8ro nude to Seotlon 3 of the Act (th8 evmrgenoy ClaWbe) vhlch I8 too volumlaoue to set forth here, t vhioh rtater the intent of the Legislature in euactiw this
emtulm6at. on6 0r the ?undmvmtel rule8 00 statutory construo-
tloa require8 thet a statute as a vhola aod that be conatrwd *7 siowrable GlaIMle f&till, page 7
aU OS its gu?tr be harmala& if gorcllbls, 80 as to glro et- Soat to the entlro Aot, rooordlng to the evident lateatloa of tha kglrlature~ Ia 8ooordawe vlth thin rule la laterpret- lng the 8tatute, the Aat In It8 entirety 8hould be aotisldered, l aoh pert lo ooaaectloa 1~1th every other part.
h0thlP 0s thb skttid~tai m.08 0r Oomr00ti~ that @ore mb U8 or 8eemlngly oonflloting laoguage 18 aoa- in the 8 atute, tb8 olrouiastance8 attendlag lt8 parrags ‘e” talned uhleh bear upon the legl8latlve latent, and the 8tato or the lav at th e tlm OS it8 l aeotmat, the ooadltioa8 deslgnod to
d to be aooompll8hed end the rhcllld ell be teea Into ooa- Judp aharp, rpeakiag r0l, the Supreme court of Tern8 lh the'oaae o Jtagno la Petrolem Company v. walker, 83 3.U.
(%)-9P9, held u tollowr:
'Eo 1nSlexlble rule oan bo aaaounoed ror the the dtiaant oon8trwtlon 0r statuter. Borever, rule to be obrerved 18 to give l r rect to the latea-
ti0n th0 bgi8utw0. Cbnerallp the Intent and
me~~I~&,la obtained prlmrlly from the language or
the 8tatute. in errlvlng at the latent aad purpose
OS the law It la propr to ooarlder the history of
the 8ubjeo&mattcrr lnvolvsd, the cad to beettalaed,
the al8ohlef to be remedied, and the purptaaes to
be aaoqaliahed. . . ."
It 18 al80 a rmtita rule that la ooastrulag en emndmaat to a rtatute.tha entire hlator of the etatutory leg- F lslatloa fran It8 original nactmeaf mua, be ooaaldered la
oonmctioa with tha later~etatloa 0r ‘ch8 meaning 0r the emend- mat aad not th8 uordlq of the rtatute alone.
II When a aauy eectloa he8 been Introduced into a*&: it au8t be ooa8trued la vlev of the
orlglnal 8tabute after the amendment aa lt stand8
is latroduaed aad It 8ad all the sections the a8 8 hamotioua wholfl,
ala law nuat &IB reprded
all 8eotlons autuallj acting upoa oaoh other. van adopted by The rore&mlng rule of ooaetruotion the Sugseme court or Texas la the case or Sh!Lpley v. Floydada Iadepeadent Sohool Distrlot (Can. of App.), ?50 S.Y. 159.
isd wty$Ou th+ ,,hiStOrY Of ~tiai0 708% it Viu b0 ly the franchIss reports were bald to be !:'prlv$leged aad Ipot $dr public inmp3otion, but that any person
redt d’dbuld obtain a copy of the report from the ~0Vl~iOIi U&IS Unohaaged -4!izrp. !ikia StetUtOry ;Wtil l!il 0 at 'VhiOh time by hgiSl.tiVS r.quir.tS#Rt th. per- VIE required to SUbpIt an afrlldavit to the ~‘i$$&%%ta %d obt8in ruoh report. B$ the same leg-
islative ajbdmeat 'lt'wae rea~ad that aaoh're$-Ort set forth the name and aQ&xhira of sach offloer and director which, ati ~oawreti;X~,~ &won, had no bprlng on the report of t&e “~sla~~~l8l 'etmditloll or #tatus al the corporation plalqng the aeport . Th+e liar tie0 added a~ alPdltlona1 reqUlrexmat that diarporatlon 8hOUld submit the 011104 0r a person .evrry r0wgh re8ldiag lo the ‘State,, tagether 111th his aCCre88, for the in l uits rOr tha co~ectloa of franchise service of~progee8 tt%XOS Ol' &MtM~ti.S, . Thin 1nfomat10n uaa also tq pe ooat
From the rwiigdgoing, it la eeli-evident that the in- tention ef the bg.lsUture was that only those persons ln- terested from a personal offlciel stand 01th should have aacaaa to the reports for the purpose of o it talalng laforma- tloa ooatalaed thareln and in order to do 80 the nature of such Interest mtwt be ahown to the aatlsfactlon of the Bet- rotary of State. I$ la .a180 evident that the purpose of CQ- ~uirlng the report to contain the names 0r 0rriOgrs and direotorr, am3 in the oaae 0r foreign corporations the mine or the agent for aarvloe of procow, vas for the beaeflt Of all persona rho had bU#lUeSs deallags vlth the corporrtloas in quastloa so as to anable them to #Vail themselves of their legal rights la conxxeotlo~ with awh bualness deallUgs.
It la true that wheu a darpeatlo corporatAn la chartered in this Stats Or a foreign corporatlcm obtains a per@l.t to do bUSiM88 ia this State, such chartera and permit8 and tha lntormatlon contained therein are public record8 and available to the publle at large. These racords f&u?nLsh a statement of the oapltal rtock of the corporation, the o&me8 or the OrriQOrS aad director8 and t$ae pvlaolpal p&ace or b\uriMSS, and al.80 ia the case of a forelgh OOrpO~atlOR~ob- a permit, ror wrvlco, but it uiaiag the amm or the crgsat ie a matter of oomma knowledge that from time to tia the OrriOtWS, directora, the agent fork servfce and the prlnolpa% *9 651 ' : iiaorab&e 9laude 14b4l1, pa&8
plaoe 0r bu8lmra 0r both dom4atlo and fore&a oorporatloaa are ohaaged mlthout furl&r required notice to the Secretary of W&e, UI& h4iMe suah pub110 reoord4 bacoma obsolete. On th4 oo&rary, the laa requires that the frsachlse tax report be rea&red yearl# b# every oorporatloa, both domestic and 1.~ forilgn, dOl~.bU8la488 la the State of Texas and hence the :~&mve IPS~mtleR, uhlle it pertains la no uay to the floea- ,:cpiia oond.ltloa or status 0r th4 oorporatlon in queatloa, never- 18 4 matter or pub110 Interest to both Stat4 off1clals ‘7&kSS &ad prl%see ~ladlvldual4 v&o have business other leg41 re- vlth the oorporatlona la queetlon, and for whose 3atloar bemrit th e l beve lni’ornutloa Is Deoeerary as a matter of .publl0 palicryr
However, t&m Leglelature In 1931 again 4nmnded Are- tlole 7c89 mid raqutred that the report contain addltloa.1 ia- romm10a oowsralag tha ria4aol4l oondltloa or rtatua 0r th0 oorpomtloa vhloh hiul not thereiiofors been required, aud uhlch, If 4vallcWe to the gea4rPl pub110 or p~tloulaP ladlvldU4ls who asserted a prlaa faoie fitcltus as interested p4raoa8, might vork ml8ohl8f aad Irrevocable flnaMia1 hardship upon th. aorporatloas required to furnish such Information. Among eh0 edditiotsl laformstioc 32 ?equ1rad vas a detailed belcaae eheet and l!xo~)d arrd profit a?& loas statement, which as is self-r~~lb~at, would amble my prson having acce4s thereto to ascer?tala uhsther 0r not the coadltlon of the corporation van thet; or s~lv~aay or lasolv4aoy.
Purrcant to such legtiatloa the Legislature then proc.8ded to dsSlaa who u8re interested persona vho should Save woe88 to ttrr lnforttmtloa in queaflon end th4 use to tihloh such laforlnatlon might b4 put by pereons legelly author- 9,8&i to examiaa EelBe* It vi11 be noted In this connection thet th4 stookholder holding l$ or more of the copltil stook of the corporation oould not make public the lnformatlon con- taiaed thwela'aor could th. lav enforcement officers of the State US6 such InformatLoa except la conneotlmvltS v.11 de- flaed duties imposed upon thm by the term of the Artlole ia !.JUOStiOQ. In order to insure th& there would be no .mle-use or ths vltal lafom.8tloa 4s tl file Masacial Goaditlon, the Legislature provided by Se~tZon 3 of the emeliding Act 4 pew1 ?14Lng brtlcle 1416 crf th4 Psnal Code, creating aa 8tatu3re ofrenae cad d.rlnlag It ac H tiad*w.antw and prescrlblag a *10 Boa-able Olaude Xebell, page 10
pnalshment fcr the unlauful dleaeminetfoo or publlcatioa of any of the data contained In H&e frlrgachlse tax report relat- Iag to the fiaanclal condition of the corporation.
By suoh Act, under the general rulea of statutory ooartructloa above rrferred to, It uaa the manifest laten- ~tlan of the lagirrlature to hold (LB prlvlleged only the Ia- fetlon am to the flnanaial condition of the corporation and aot other lnformatton as to the name of the ccirporatlon, the offlcerr and direotorr of the corporation, or the principal office and plaoe OS buslneao of the corporation, which QS atated la your requeet ace avalleble in other recorda. In addition it ua8 oertalnly not the intention of the Leglala- tuse to keep reoret the name of the ent for service of pro- cesa, elnaa the provisIons of the 193 Act carried through verbatim Into the 1931 Act provided that such name and address rrhould be available for we “In all other casea.” And the Legislature lr not presumed to have intended the doing of a useless thing.
Ia thin ooaneotion va call attention to a portion of the oplnlm of thlr department, being lo. O-4737, approved September 3, l943, a8 to the ue8tIon of le@.slative Intent la thb enaotment of Artlole 7 if3 9, a8 waded by the Acts of the 4Wd Isgirlaturet
(I It 1s evident that the legialatlve purpo$ in*provlbiag that the reports should be prlylle
w-1 ~d~~~~~~r~~‘,:Fz~~t~~:~- quIrIng nto the flnanalal status of a oorpora- tion, possibly to lte enUrramscld,at, and that ruoh an lnspeot’ion vaa prohlblted la the lntereet of publlo policy. . . . n.
It Ia therefore the 0 Inlon of thla depaztnent that the Seoretary of State may dlaa P cae the nome of the person domlgnated ln the franchise tax report a8 the agent ,upon whom wvloe ma7 be had, and the anmuer to your question is there- fae, Yes."
You k~ve oolled tteutloa to the provisions of House Bill IJo. 641, AC.; ‘8th bglalahure Regular Se8sIon, 1943, Chapter 38, page 47b, MY Artlales ‘%%b to h, inclusive, t ‘,.
k L’.~l
Eonablo Claude Xabell, me 11
Revlred Statute8 of Texar, as belw aoatradiator~ to portion8 of the oplniea of this depertsent, being So. O-5210, approved lla9 19, 1943, aad request l reoonalderatiao of the opinion in the 1Qht of the 8bovv l naotmeat.
It la l rlbnt that at the t&i8 the above oplulon vao writtea ti approved oa Bky 19, 1943 Howe Bill Ho.
bed net been oalled to the l tteatlon of &he writer of the e iDion fOr the reaaea that no reference thereto vaa made In tL oplnloa, ti vhile Ew80 Bill Ilo. 641 vaa approved bye the Covert&or 00 WI9 J.3, 1943, nevertheleae It did not become Bf- fwtlve until ala&y d898 therwfter.
The &bow eplnlon in queatlon held thet the Secre- tary of Stde VW ~&ho? ed to atate vhether or not frenohiae hui beea paid but t othing uld herein la to be aon- taxes 8trned au &uthwlrlag a dlrolorure of the mount OS the taxes peld if l wh taxer heve beea vholl9 paid, the amount a of paid 8ad due If l wh taxes have been pertlelly peld, taxer er the amount of taxes due or delinquent If auoh tare8 have aot heoa paid.”
Reftienee to &Waler 7089b, 70890 and 7089d quoted rtlona thereof uhowa abovo aad prtloularl that it ma the the ltall8lted lnton ion of the Lagi8 p” ature to mak4 ft the f of the Seoretar9 of Mats
but in aonneotLon with the suforoe- aen of the lien for delinquent fraaehlae taxer end penaltier f
to publicire cad make a utter of publta r&cord the neme of wh delinquent ooworatlon, Its prlnalpel place of bualneaa em3 the emouut of all taxea and penbltleii not oulp then della- quant but 8lae those %hioh might aaarne Ih the future,” and honco by DO legal ooaatrwtlon oan it be assumed that ouch items are prlvlleged.
Aa a matter of faot, from the data contained In thp ledger Ihaet ahwIng the emount of taxea dua bg the aorpora- tlon, it 18 meoifoatly impoaalble ?or any pvraaOiavIng 8aoeaa thereto to aaoort*la an9 Inforivatlon aa to the fltmnalal oon- dltlon of the oorporatlon under the foraula preaorlbed in Ar- tlole 7084 alaoo the only lnformatlon to be derived from tha of &ax due uould be the amount of taxable capital vhlch want th e Seo rstar9 of State l aaeasea for franahlse tax due aud qhioh la not xnoeaaarlly the amount computed by the oorpora- tlen la it8 frenahiae tax sport, slnoe uldltlonal asseaamemta ~9 be audo by the Seoretaq of State, *12 i:. .,;
654 r’ RoaQnbk ClAUcU fahdl, page 1;
You 8ls0 stats io 9sur lsttsr of requsot sa follwrr Yhis departamiat ho lolrg bald to the vlev that l dlaeloaure of the nemas of the aervioe
agents, offlosra ud dlmetors, and tho plaou of
bualssss of s eorporatloh as uhova la the fmn-
ah&w tu roparta vea not a vlol8tlon of tbs
spirit and lot&or of Article 7089, R.C.8. of
T&as. %%a ooaalatent vlov k8a been that t&e
reatrloted oxaUn8tlon referred to the fi~~lsl
aoxtditiolr ef s oapopatlon sud its fleaal af-
fairs ud th6f aInao a aorporatioa vaa desllng a the pub110 for aucoeaa,
vlth aad mud doprud
ths publlo, psrtloular 9 arftdltora aad prospeo- T tlve lnv*atora, vaa eatltled to auuh lnforrutlon
as to Its offloors aad dLructor8. Thla vleu vaa
f6llotmd up to tha data of r4ceIpt of Opluloa Uo.
O-5315, dated kk9 19, 1943.”
It is a veil hovn rule of lav la Texas that la thu oaae OS the ooaatwotlon of a statute vhlah la ambiguous la its teram, ooateaporacuoua depsrtabental aouatruatlon thereof ohsrgwd with the enforoentent of the lau, and ‘by the otfiolals to over a period of yeura, 1s shloh OwtWWtlM lo sdhered &l&l9 persuasive, and while aot bindlag upoa the aourta, la th4 aourt’8 OM- ssvertheleaa vlll bs @vea great us t l trwtlou of anah tabi lt9. See Mo llum v. AsaocLated Re- vi tell Credit Ham of Au8 in, 41 3.V. (Pd) 45 (Co& of App.) &”
l[a vlev of tha gawvloua coaatruotlon by this de- taeat in Opinloa Ro. O-4737 above uoted as to the legia- arid the depsrtaiental r tlve latent is snsatlag Article 708
ooaatwatIoa of uald ertlolo glrea by the Seoretar9 of St~atsta Off100 up to Hs9 W, W43, when Oplulos No. 0-5?10, ~*a ap- proved by this department (rithout houever overrullag ths
lor oplafou), wl m view of the eaaatment by tbs bgials- r uro of Biooae Bill Ho. 641, Acts 48th Leglalstwe, W43, It la the oplaloa of thla depwtamot thst the mae of the oor- poratloa m&Log a frenehlae tu report, the aMe8 and sd-
droana of ths effloera and dlreatora of a corporation, the of ita prlaaipal place of bualueaa, aad the ufm awl looetloa addroaa e the ageat upon y$aoa wrvloe of proaaar aay be had _ _ : as ml%oVn by the IruAoUao tu report ssd the amount of fran-
I, ohiae twa sml psnsltiea due and owlag, it any, bT the
:
Koaorable Ctnde Iabell, page 13
oorporatloo to the State OS Texas, may be fusnlshed by the 84oret8ry Nate. c
AT1 thou rta of OplnIom Ho. O-5710, ajsproved lla9 19, 1943, and 0- 737, approved Beptembar 3, W42, vhloh r
avs la oonfliot herevlth are overruled.
IkIng In this oplnlon Is to be aonatrued as paas- a the validity of the provisions of Nouae Bill no. 641, %a T 6th Legislature. yours
Very truly ATTORBTET C- O? TZXAB 4 0. IC. Rlahards
Aaalstant URtdb