Case Information
*1 -- -.--_- .-_ OFFICE-OF-THE-ArTORNEY~ GENERAL OF TEXAS. ___ _ -._, --- --.,. AUSTIN the wrding of tlm rt8tubo 8a undo* 58&A aan t&a ut&* Tu xosrd npcplru 0 report
8OOrd aor., Mplaoeaalntu@bl~val~orr ttmu\Mptbor~ti aml*ro, The7 do not ova 8 aertlf188to of xlnrreit7 aa oonvaAbn0. or 8ny Idd a? frulohl80 18 tax- rblo,yotthwomlghtba am Qlwrlalaatloalnplao- lblo valua oat the oortlfloato of the me t!is%%z ora and not roquirlng tho tlaautborirod doalorr to pa7 tblo tax..
Honorable George H. Sheppard, page 2
Artlolo 7105 of Vornon~o Civil Stotutoo of Texao am amended bp Artlolo 13 of Houoo Bill 8, Aoto 47th Leglolature, Regular Seooion, provide0 1
l l l l l 8oh 'notor bum company, am deflwd in Chapter 270, Acto, Regular Seoolon of the Fortl- 8th Legloloture, 80 uen6ed by the Act8 of 1929, First Celled 8sool0n of tho party-flrot Legloloture, ohapter 78, and uoh gomon oorrler oarrlor' operating under oertlflo8too of aonvealenoo uxd ne- oooolt~ looued by tho Rallrood Oo~~loolon of Tour, dolrq bu8l.n.88 vh0117 la part within thlo Pkto, vhethor inCOlQ0lut.d und.r th. 18V0 State, Or Of thio Of Ui7 OthW 8t8t0, krritOl7, Or iOX'.- OOUll8l7, aad every other individual, ocmpony, aorporatlon, or 8OOO~i8tiOIl doing bUOiWO0 Of th. O-0 Oh8~Utel' ill in &tiOti t0 th0 Cd V81OrvP thi0 State, tOXCI0 OXl tangible prOpertie Vhkh are Or WY be irpO#ed UpoP them reopectlvel7, b7 l8v. oh811 pay an omaual tax to the State, beginulng with the first d87 of Janwry intangible soooto 8nd propert7, of e8oh year, On the* ln vhloh lto and local taxeo there68 to thoyuntleo buoineoo lo 08rried 0~1 l + l
Artlole 7106 of Vernon18 Civil St8tuteo OS Toxmo provldeor ?mlIeen th e l oeond d8y of Jarrurry 8nd the rir0t doyolHmohofo8oh7wlr,every l.ndlvl&lml# oapoay, oorporcrtiosl 8ad 8ooooirtian ombrroed within the pro- vloloM of tfu next preoedlag 8rtiolo of thlo ohopter, or aorLngvlthlnlto l oopo a& Intent, l h8lJmako out Old dd.iV@? intO th. ~O~OOOiO~ Of 0816 t8X O-O- iOtlW8 l trtUUdOOlLt8iningtho iniol'lUtlO8~UllWd ofltw thlo elmpter,vbioh otatoaentohollbodul7 Ve?lfid b.7 tb 8ffid8Vit Of th0 bldiVidor1, Or OLU 9f th e ofSloer o of th e o ompau y, o o r p ontlon or l o o oela- tlon lq vho o o be half it lo made, or by th e r o celver, ~o oigwe, o r trwteo in bank rupt07 th~reof.~
It lo Ob8r from JOW totemmt that trucking OOII- br you do not hove oeFtlfla8tes aor 8uthOrity aerao roforred tm th0 Rdll’Od OariOOiOl% Of %X80 t0 Ul@8ge in th. Ut.?P?iOO uo p~owe,howvor, vhloh thbyure uulbuolaeoo oonduetlag. from the oktemento la our reqwot, that ooah ooaeerno ore 88tU8lu l ng8g e d either vho 17 or in part la buolneoo o? tho 0-e d8racter T
Honorab1.e George B. Sheppard, Page 3
which would require ouch trucking oonc4c~u to obtoln oertlflo8t4o or proper authority from the Rsilrood Cmlooion In order to en- title them to operate lovfully la this otrte. Obviously then they hove not obtairud oe?t1?10ot48 80 required 8nd provided by Artloleo 911-a 8nd 9ll-b of Yamon's OivIl 8totUt48 of TOX~O, 80 amended8
Artiole 911-6, Seotlon C, provider: vhen wed in this tXotor Bw Oam any* 'The tern 1690a ? Aot (Art1014 91&i P.C. matans eve17 oorpora- tion or peroono 80 herein deflned, their 100044o, t?UOt440, mO4iV4C0, or t?Wt440 8ppOint4d by any court vhoto04ver, ovnIng, c0atrolling, oporatlng, or monoging 8ny motor prop4114d psoo4nger vehicle, not uouolly operated 08 or over rails, and engaged ln the buoIneoo of transporting p4roono for o0mp4aostlon or hire over the pub110 highv8yo vithln the State of Texas, vhether oxmrrtlng over flxed router or fixed schedules, or oth4rvioeJ provided Mther, that tho t4rPa ‘DIotor Buo Capany' am u8ed ln this Act (Art. 9lla; P. 0. 16908) oh611 not include aorporetl0no or peroono, their 14*0w*, truot440, or ~04lv4r0, or trustees appoinkd by on7 00urt vhotooever, laoofrr am the7 ovn, caatrol, oper8te, or monoge motor propel- led poooenger v4hlc140 oporoted wholly vithln th4 limlto of any incorporated town or city omd tho ubwbo there- of vhether l ep rmtel~ inaorporoted or otherwise.' Seotlon Of l 81d Artic10 911-8 provldeor "All motor-bum coapan188, am defined herein, are hereby d?alored to be *c-on carrierot and oubjeot to mgulrtion by the State of T4~00, and aball not operate any aotor propelled paooenger vehlale for the regular tronoportoti0n or penon am paoo4ngoro for c0mp4noa- tion or hlr4 over any pub110 hlghvsy ln thlo State 4x- oept in oooord8nco vlth the provlolon of this Act (Art. $Jlla; P.C. Art. 169oa), provided, howwer, that nothing 9llai P. C. Art. In this Act (Art. 1690~) 8n~.pr0vl- i0nthereof shell bo oonatmted orheldto lnwm8n- ner rffwt, llnlt, or d-ye cities and tarno Iowa ex- any of the powers granted tm by Chapter 147, 4r4loing pages 307 to 318 lnoluoivo, of the Oenorol Lows of the State of Texas, passed by the Thirty-third Leglolatare, ony amendments thereto.* *4 Honorable George Ii. Sheppard, Page 4
Section 3 of tb some statute provides for the loouone cf certlfloat4o of 00nv4nlsnoe and n404001t~, in proper lnotanoeo by the Railroad Ccmlooion of tho State of TeXao.
Article 1690-0, of Vernon18 Pural Code of the State of TOUS, nukes it a pen81 offenoe to operate a sotor bum caapany* in violation of the opplloable lava of this state.
Avtiole 911-b, lMotlon (g), of Veman~o Civil Statutes of Texaco, def&nm the term %otor oarrler" am follovo:
*The tern *rotor carrier* ~04.~ any perocn, flnr, oorporatlcn, oapmJ, co-partn4rohlp, 8ooool8tion or joint stock aoooclatlcn, and their 1400440, mcelvero or trustees appointed by any Court vhatooevor, ovnlng, oontrolllng, omaogiug, operating cauolng to be operated any prop4lleduhicle rued in trapsport- iag property for ocmpenootlon or hire over any public hlghwa~ in thlo state, whom in the oouro4 of ouoh traaoportatlon l hlghvay botveon tvo or more lnoorpcrot- l d oltioo, tows villag40 lo traveroedj prodded that term botor aarrlerl uood In this Act rho11 not lnolwle, and this Aot shall not apply to motor v4hi0140 op4nted oxoluolv4ly vithln the incorporated limits of oltleo or towns.'
Seotlono 2 cad 3 of arid Article 911-b make it unl8vful opemte a “rtiotor oarrler* vlthout first having obtained 8 oertl- float4 of convenieaae and necessity from the Railroad Comloolon. Penal Cod4 of the State T4x00, lo Article 1690-b, of V4mon~o the applicable penal statute pertaining thereto.
Ve h4v4 not found the words 8aamon oorrler motor oarrler,' am wed in Artlole 7lO5, l upm , opeciflcally d4fined la tho c8rrler l t8tuteo referred to abow. Bowever, from tho 4xpr4ooloao used in the 4404 of Central Fni.& Limo, Inc. et 8l vs. me?, et 81, 117 8. U. (26) 1102, 4rzwr dhalooed, jwnt cormot, and from a oonolderotlon of siid Artlolb 911-b, ve think the Leglolaturo Vl- dently intended that prcvioinuo of Artlols 7lO5 to bo peolflc8ll~ appllcablo to sotor orr'rloro" ma dofln4d in maid Art1014 gll-b.
Tho L4glolatur4 must haVa.
Ip&wg&y mlt.mlt.~~& pm&~~~o~q~~&~~~~
84~4 eh8raoter in this otst4, ln addltlcn to the ad VolOr# t4~48 on tangible properties l l l ohall pox 8n annual tarr to th8 #tote l l 4 cm Uulr intangible ooooto and property, 8nd local t8~40 there- on to th4 counties in v%lch its buoln4oo 18 oar rled on l 4 4 .
Honorable &orge H. Sheppard, Page 5
We thlnk that the Legiolnturo olearly omant to Include, vlthln the of the oentenoe Just quoted frcnn Article 7105, any lndl- m44nlng vldwl or concern "doing buln400 of a oimllar chamcter' to A “motor bum ccsupang" or a hotor oarrler." The fact that the in- dlvlduol or coqoorn ham not caoplled vith the lavs of this 8tAte doer not ret&in the otlvngth of our ocncluolcno. Rather It 8tmn@henO it. Th4 L4glO~.atUX'4 c8nnOt be p?40UWd, in th4 8b- mono4 of compelling vordo clear17 hovlq a contrary lnt4ntlon, to h0v4 intended an absurd, or unjust or unfair rerult of th4 8p- pllortlcn of the intonglble tax law so am to result in peounlw7 or favor to those vho vlllfull7 or lmdvortentl7 dlo- 4dv8nt8g4 the 14VS Of thi0 Ot4t4. 39 Tex. Jur. p. 246. We think l-468X’& the statute permits no ouah lnterpxwt8tlcn.
It vao h41d in the o804 of Thcmpoca vs. MaDonold, 59 S. Ct. 61, 305 U. 8. ~63, 83 L. Rd. 163, that ths Interot8t.e Ocmmrao has Jurlodlotlon acamoralal conolderation l p pert&ln- Cdoion ing to lntmtatc truok buoin4oo QD highwp under tho Federal Motor Corrlor Aat, 49 U. 8. C. A., 840. 301, ot seq. but that the and safety of hlghvqo th4m041v40 lo v1thl.a the jurlo- p?404MAtiOll dlotlon of the St8t4 Corrpli881On and that the Texas Rallmad Coals- ol4a~o orders, rvfuolng lnt4rotot4 oontroot motor turr14r10 patio- OiOll t0 US4 Ot8t4 a&avrrO, 8r4 hO~?AtiV4 0nl7 Vh4ll it lllld4?tAk40 oontrcl over lnt4rot8k ocmero4 lto4lf rather than u4r4104 the 88fety of a -7 and thk trcrveling pmbllo. Th4 F4derol Ro- tor Carrier Act, Title 49, S4otlcn x2, p. 8.. C. A., provldesr
"The provlolono of this ch8pter 8pply to tho tr8noportatlon of pa004ng4~0 or propert b7 motor engeged in int4mt8t4 ?Olrign CA??i4?0 0~4lw4. +*4*
Thuo it opperro that the holding la Thmpocn vs. HoDonald, mupro, vculd b4 equally appllaable to a “motor buo a~" am oont4apl8tod ln Art1014 911-8, oupra.
It ham b4en hold ln Tips vs. Rdlrmd Qaloolon of T4euo (Civ. App.) 110 8. V. (2d) 585, that when A arrrler lr on- gaged la both lntorotote and introstote ownwoe, the Fdaral D&.4?- t8te Daaneroe Ccmmloolon md State Oammisolon in which it Operates, up each nqul~ of it & certificate pennlt to 4ngog4 ouah motor oorrler.
It is, th4refor4, apparent that either a "rotor bum ocm- "ornon a&rrler motor c8rrler,” am ocnt4mpl8ted vithin P~'OC8 th e l t8tuteo heretofore referred to, and engaged in interstate oa- wroe must obtain a permit or 1104n04 or aertlfloate from the *6 Honorable Oeorgs H. Shep~ml, page 6
~llroad Cmml88lon before wing the hIghvaT of thlr 8tate In 8uoh Intorstato buslne88. Failure to a0 80 v0ula rt3na.r 8uoh Individual 4r oonoexn liable for a violation of the pplloable Tsxar lava.
slnoe the tu levied by raid Artlole 7105, rupra, 18 an ad valorem tax, ve think there oould be no dl8tlnotlon betvm thoee individwl8 or oonaemm, referred to In your vert, ln80- far a8 they might oa8e vlthin Article 7105, 8upra, vhether they be engaged in intercltate oomeroe or engaged ia pure4 lntrarhte oomeroe or both.
Icu are, therefore, re8potmlly advI8ed that It 18 our oplnlon that lndlvidtaal8 or ooneemu , 8uoh a8 are referred to in buslnew or lnterrkte your nquert, vhether engaged ia lntrartate bu8lne88 or both, and vho do not hm ruch authority or pomlrsloa from the Railroad ComIroIon of Texa8 a8 may be required w Artloler 211-a and 911-b. 8upra, for either a “motor bu8 ocsp8&' a
ccmcn aarrlor motor carrier, a8 the faots In eaoh ea80 vwld require, but vho are doing bwlne88 of the-e oharaoter a8 tho8e Indlvldual8 oonaeras, oome vlthla the prorielonr of Artlole 7105, 8upra. It follovs, therefore, t&t they are required by rtatute (Chapter 4 of Title 122, Revl8ed Clvll Statute8 Texae, 192fj), to file a report in th8 aanner therein provided.
we tru8t that In thl8 aumer ve have fully uuvered your .
-=jt&zp~
Harold NoCr8oken A8818knt ?