Case Information
OFFICE OF THE ATT’ORNEY GENERAL OF TEXAS AUSTIN
Bonorablr 0.0. H. Sheppard Comptroller o? Yubllo iooounta
Awlin, Taxa@
thl8 Loputment
an4 ?mkgrowd of the oon- ana the partin~t portion8 aoputaent in tho d- nt or the hotor he1 Tu a, with partlouler rerrrenoo r fuel dlatributar in
on, I dwlre your lntrrprotclbion 1 an6 baa Corpan~, l D*lmrare Corpora- orttorr at Tuba, okla&oma, has bulk 8t I t0tEid d0~ge put or 0 pip0 lb0 +0146fna ima rotlnery oklahow, ln Grwaflold, to a p”% :a Gar iilohlto County, Toxas, rroni vhloh tho Be1 Compony wkor Thhr ooopany hold@ a sale xmtor furl.
rotor furl distributor’8 permit a8 dofined in tho &&or
829 Zion. coo. fi. Sheppard, page
fuel tax lawa State at Texas, aeoured by bond ln the amount of 32b,CQO.00, as required by Zav. There to tbla praotfca of tho company In ia no oritiolam amking aaloa of aotor fual.
'This o-any alao make8 raler ot rotor toe1 at GrandrlolA Oklahoma, upon vhioh Texaa,tax or (If per go& Ia colleotod. The ooaipaw 8aksa
monthly roporta of a oortain &umber of them aaloa tha Coitzptrollu~a 88ae l t +8ndri0la, 0u0h068, to orri00 uui pay8 the tax thereon aocordlng to auob raportr riled. Thea, raporta ahov that the atotor fuel purahraod at Gr8natiol6, 0lilahoas~, vaa to per- sona VbO tranaport tha 8-0 to point8 In Tom18 ror aalo, dl8t~lbutlon of W8. Tha prohaaua of tho motor ruol bought at Gramltlel4, Gklahoaa, do not qualify as a blstrlbutor motor fuel under the Tare8 lav 8tia a0 pay tha tax 88 auah.
"Boil 011 sad Gaa Comgan~ also make8 ~&lea fmrp rerlnarf near edttoro, Okhh~w, undar the aaato and clrsouwtanosa 88 the7 Bak6 rro8 0~aiti0n8 Crandfleld, Ok&bow. of oaae leadIn& tc tbia lnwlrrr During Yilaton t&a Year 193( thla doDatQaont exDoflanoed mush dir- 10 the aattw-of tti ova&w thrcu&h imports tiouity Pram okloluma In the rlolnlty or ;ichlta Talla, Chlldraaa, aad other points along border, duo to tbo prlrtlogoa grantea by Oklohoan--• almple aaolaration of Into&ion to,oxport permitted dIatrlbotora.or refiner8 to make adoa in thdt 'tat@ tax treo. Thla attraataa buainesa Teraa Grandlield, Oklahoma, tourtoon alla8 ire8 tbi State line, where the Boll 011 and Gaa Conapanr opustad a roflnery. Our aupanlaora waro~ busy attompt- in& oollact tax on import8 ea.8 rsault of thlr, and e~aral doalsrr rho warm in the heblt of buyIn motor tuol troa the hell (ril and Goa Co-y in their ovn trucks ror tranaportatloa to Toxaa, ror roaale, adopted a plan of &myl.n& the Texas tu to tbo Bell Cl1 and car compan;l rather
than quellr~ a a l distributo r in Teraa. The Bsll 011 and Gus Cou~pany romlttad auoh fund8 so roaelred to ieraa. l!b.la deportwnt objaated to the Ball 011 a~6 Gas Conpony acoopted &ho tex in this namer and propored that they cualim aa a distri- butor 1x1 tbla btate by poatIn& a bona. Thl8 propoaol vaa reoelred with rarer and a persit lBa8 grantrd upon *3 830 Eon. ho. B. Sheppard, paCi condition Wet tbb 5.11 Oil and Car Company oolleet
the roxria tax on all sales deolarad for Texas degtlm- tlona. 18 oertaln tbet tbl8 arrangemeEt saved aonaidara- ‘It
ble aatlar8otlon. tax for iexas, an4 vorkeff vlth ralr &ogres of
The Bell Cl1 antI Gas Co~;peny aubaequant- 1s ocmatruoted a 9100 line from the rallnery in Wand- ii&l&, Oklahoma, to II point aaroaa the ctete line
in Texas, a dlatance approxlmatelf ten nllea rron tbo line, where a bulk atorsga vaa ereatad to serve
ouatowrr . This bulk plant la In operation but the cOq18rry ala0 contlauea to make 88108 froa the refinery in Oklahoma en Texas aalae.
In January, 1939, the Boll 011 and Gas Company arranged ror the output of motor rue1 through e aub- aldiar~ corporation-ovnea plant at h&core, Cklahoma, vhlcb la 41 miles interior ?ropG the 'israe border, and the sme plan o: nd~lng aeles in Texas vaa pursue6 from that point aa rrom Grandrlsld, Zklahonui. In con- neation vith thrde sales a ~nlfeat conformlnct to the Texas IAV Is In use.
*It la oonceded that the bei1 Gil and Ma Company, a Delavaro Corporation, harin@ hoza oriloea In Tulsa, Oklaboam, and harlnc authority on file mlth the Socre- tary ot htate in this Jtste to do buelaeaa in Texe8, are holders of a wtor fuel dlatributor'r permit as derined in Lectlon 2 (c) of the statute recited, se- cured by bond zaxlmua amount requlrad in that this oor~retlon is tbt owner of statute, certain property la silohlta County, Texas; namely, rogreaaure plant, bulk storage snd plpo line terminal, snd storage tank@.
“It la furthtr oonoeded that the 3011 Oil and Gee Coepeny hoe rauiltted to tb,b 4at.b of, Texas, the tar 0r r0or oonta par gallon on the amount of motor rue1 reported as scld rrom these outlate: naakaly, Crand- rleld, CklahOno Arbors, Oklahoma, and tereinal In Aiohita County, Tezaa.
*torag wit should nottd that t&t proVl8lOn8 or Leo- tfon lb (61, protidine r0r pbnaltp ror aorteln rlola- tlone, oould not he epplird ruch rlolatlona ooo1- ndtted outside oi the State of Texas.
Eon. Gao. 21. Sheppard, pago 4
"It is also noted that tha reoorda require4 to be kept in this Ltate are erallablr, and that
usual aupenialon given refloe~lea by thlr departeent tbs z.attcr of oheodqg sales frequently en4 obeok- lag truck loadlugs at docka 0.' plants oan notbe
ooEpll~& ri a.
"h ragulatlon Coaptroller*a cspartrant, otteotlve Unroh Sl, 1940, attempted re<uIre tha 3011 Cl1 ai Gas Coapanr ooneumaate sales mdo of the ;iotor r'ucl Tax Law end
under the pro~ialo5a Ccxsa peralt to r&ado within this stats. This regulation order la balna rtsirteb.
*'It rlllbe noted that motor rahiolea arm per- mltte.4, tier Section Z (b), to enter the btate with rotor fuel In rue1 tanks oonneoted with tts oarburrtor in :uantltlea of thirty gallons or leas, free of tba i"cxea tax, wblob prlvlleec dOgrit the :.tste of 8 laqe emxmt of tax end offcre 8n opportunity ior un- fair dlsorlmILetIcn egeIxt distributors operating who14 within this State, in the aaaner of sales.
l Attsotlon la dlreoted to the empha618 placed on the elpreaalon, 'In this atate,* In the &.otor duel &t&to in aooncotlor ai:b referanoe &&e to ealaa.
*Leotlon 1 Cc) ds:lnca a distributor es *8nry person . . who makes a first aale of the aen; . . . 88 motor fuel In thlr 4bte.* ---
%aotlon 2 (a) lrrgoaer tas of fcur cents (4$) per gallon ~whloh aald tex shall aoorue and be paid es hereinafter provided upon the first sale in Tefa6.*
*Go&ion 2 (b) *. . . lt belrg lnttma.dsd to le- pose the tax et Its aouroe $f: Tszs;; ;;b;ieoog thsrsarttr aa auob motor rue may belrg taxed . . .*
*;ectlon 6 (R) 'The tar harelc Imposed shell be posted eeparataly Iros the prioe of the notor fuel, whorover sold in thir ^tota.’ 'kppsrently tba statutory lien reoltod In wotlon 0 of the Lotor 3usl Tex iew would be of no era11 In event of default of tar payrant by the i3ell till and Gas Company beceuae of the lact t!mt the raflnerica ra locatea outside -tat* ot 'ierea.
Bon. Coo. x. Lheppara , page 8
‘The parson in idaa purehaaing motor ruei rrcm the -11 Gil Gas Coapany*s rerinerlea in Cgl#&oa, aocegtlng dellvery at the refinery dook in ukhbm, 636 reoairirg msir08t on form cOnr0rPLiag to the .7 rexad requlre5eota aoveriw the 6iotor fuel purabn& rrGa Be11 211 and Gas Company, with tar paid. et to the Boll oil an6 rate or rour oeata per gallon Gas Company on the motor fuel dellrered to such per- son at the rellnery dooka In Nclahome, the tax being reported and al& by the ijell 011 and Gas Cospeny to .itate OS P sxae, &a not qualified es a distributor and har given bond reported rclea or aotor fuel.
“1. 18 the Sell Cl1 and Se8 Coapany authoritad to oolloct the tex 05 motor fuel sold at Grandtleld, Cklahoma, and report the balsa an4 pey the tax to the Coeptroller of iexaa emm thou& the Compeoy holds eotor fuel distributor’s petit operato 15 Texas?
*e. Is the person making puroheres ot motor fuel rrom Dell Gil end Gas Colppany at points ir. Oklahoma permitted to .tranaport the +tor f’ual 80 purohaaed into Laxas without r~uall~yicg as a motor Puel dlatrl.- butor and paying the tax dlreet the State of Laxas when such metor fuel ha8 barn sold, dlatrlbutcd, or urea by such purohaaer?
-3. i&e& the Comptroller hrve authority to issue a zotor me1 ~latrikmtor*a permit to tl?e Bell 011 end Gao Co&paey when thlr department haa kncrledge that aalra are made by suoh Coqany at a point, or point8, outaide the iitete lexaa?
*4. Goes the Coslptroller, under authority 0r Se&ion 14 ot t&e ‘titer i-01 Tax Aat, have the power to ieaue regulatlona reatriotlng salaa aomi5g under tae purview or iotor Sue]. Tax law to those alea acnoummtca nithfn the &tats or Ta~88i.~
Our reaearoh has daveloped no deofalons lc t&la or other bearing elther directly or by analogy upon the Jurirdiotfona ~ueatlona at l&sue here, arid we era consequently relegated to a construction OC bare text of the pertinent portion8 of i\rtlolo 706be, Vercon’L9 tiotated :lvtl Ctetutea, oonrlaere4 fs ocxmotlon ivith the taotual baojtground oi thla oontroveray, fully and fairly atated by you.
.aon. b.0. 2. -hepptr’.l, p&B. 6
~ubdlvislcns (e) ad (b) 0: Leation E, Article 70558, Vcmoa*s Annotated Civil Statutes, heralnsrter as rrfrrrod the Lotor <us1 Tax &w OS 'iut6, leries an exolss tax of Cg on saah gallon of motor Susl Subjsot to e *first sale. lr isxss, and oausss the some to aooruo a8 Solloasr Tharo 1s hereby impotsd an oaauprtlon or
‘(a) ualse tax of four (4) asnts on each gallon OS aotor fuel or Srsotional part thereof. The said tax shall aaarw an4 be aid es hsrsinaftsr provided upon the first 881s In i! sxas. The tax shall aacruo on tke tirst sale so
‘(b) that a slngls tsx ocly will bs oolleotsd on the sams gallon of r&or fuel, lt being latsnded to 15~088 tax at its 6ouraa In Taxas, or as soon thsreaitor se such Later fuel may bo 6ubJoat to being taxed. w vo .per- son, howswr, shall be rsculrsd to pay a tax on aotor Sue1 irci)arted Irto tbls -.tate Iu the tank OS a motor ret?lcle, aonacotad wit& asxl which feeds the carburetor or subetltate thsrsfor, in quantitlss of thirty (3) or lees ~nhc?n such moMtor Sue1 18 aotually used gailon in tald rshlals, and is axtrtotsd fro& said task for sale, dlatrlbutlon use. . .O
SubdlrIslon (d) or Lootion 2 OS the Eotor ?iisl Tax Law provide48 for reports cad r+mittsaora of tuss aaorulag uadetr the Sorogolng tax levy, as Sollows:
"id) &very dlttrlbutor mkltq firrt 801s of motor tusl s&alA pay Jttte OS 3xas an ocoupatioa or sxolss tsx squtl to four (4) cents per gallon or
fraatlocal part tbtrsof, so sold, dlstrlbuted or uasd, and suoh tsx shall due and payable at ths otfios oi thr Comptrollsr et iiustla, Jhxt6, on tbo 20th ear or eaoh month, the stma to bs based on suoh sales or use cede during thr calendar month next prraedlng, sad st the sagas tire, suoh distributor shall make end deliver to tha Comptroller 8 report properly sworn to an6 xoauted by such dlttrlbutor or his repressntttlrs in
ohtrgs, on sooh forms as ths Ccmptmllsr shallprs8arlbr, wcloh, among other things, shall glw the number of gallons or ltotor rusl sold, distributed or used, Intra- state and interstate, and exported during tts preceding oalsndsr month, and tic number oS gallonr OS taotor fusl used, dlttributod or lost by rlrs or otherwlsr upon rhfoh no t&x 18 paid. Yrorfasd also, that the Eon. Goo. 2. Sheppard, pl$e 7
et14 raport s:iall Itoluda the uaat quantity ot crude 011 or petroleum produots umd or ooneuued durln6 tno psrlod oorered by tbe report In th@ manutaoturl~, roilnlng or proaaasing OS motor fu01.~
Soatlon 3 ot tto i;ot requires *all distrlbutort o? setor fuel In this Ststo now engaged, or who doslrss to bwxam r&68& In the solo or use OS s:otor fulrl upon *hIoh suoh tsx Is required to ba paid" to prooure a sotor fuel &lstrlbutar*s ptnlt rroa the Comptroller oi r'ubiio Aooounts, UPOA l pplloatlon tharofor, sasompsnlad by statutory surety b-4 in the amount urd aondltionob at roqulrod by ihotloa 6 of the Aat.
YeotIcur 4 or ths uotor Fun1 Tu Law provides that “upoa rooslpt of spplioation anO the bond hsrolnaftor provided for, Gossptrollor s&all issue to l rory distributor a non-assIg~- able aonsooutlt~ly nundsred persit uthorlrlnfi the first sale or icotor fusl or Its substitute in cd8 -tab”. IL-
ours )
The Boll tll and Gas Company hr8 duly oompllcd with panit an6 bond rrwireaent of Aot, tad no question is made hero ot its authority, uador parsilt Isaos4 to it by ths Comptroller ot Publlo ,ioooants, to m&o a arirst sals" of motor fuel in Taxas, as herelnsftor dsflnsd, ime its bulk plant IA Slahita County, Texas, arake reports and raalttena68 OS tars8 soontlng on such sales. But yap flrat question aoaoorns It- self with authority or the *sll Oil end Ces Compaay, under eald dlttrlbutsr*s pAmIt, ta report and psf trues aoaruing OA soles admlttodl~ nude beyond the conflaos of the atats Texns.
Ihs Asglslators hss doflaad the tefP, wrlrst stlo,m 88 used In tbo above quoted statutes, a8 tollows: *First solo* shell soen and Inoludo the first “(4)
sale, dlttributlon or use in this State OS motor fuel %ho team CdIstrIbutorc 88 usa& In the rotsgoing rtatuto, Is doiincd br subdlrlsIoa (01 or sootion 1 or ths Lotor irusl ‘lax ipw as SollQwsr
"(c) *>lstrlbutor* rhzll man u16 lnaludo cvory psrsoa in this dstr mfuiufaotures, pro- who refinea, duoos, 61 ends or aompounds motor iuoi, in tny other 6anrr aOyuIrs8 or poaessses 50tor fuel and mako6 first
835
Eon. Ccc. 2. ~hepjati, ~a$. 6 l ele of the seze in thle statei ad it aball aleo ln- 1
o&de orem pdreon 13 tbls s.tate rho ehlps, traneporte or lngort8 any edator foal into this date acd maker the riret sale of sac4 in this btate.“\ Lndareoorirsg, cure3
u8 have giotea hereinaBove, In oxte380, tke oontrolliog istor ha1 ?u Law in order to better direct portion8 or tke p%r 6ttention to the contlnuoue and coneIeter?t ~88 of tern8 an4 phmeee 6e8igned to gire the Yotor iPa1 far iar, it8 operation 4na adelnletratlon, a nkollr intrart8t8 efrrot oporatlon.
The pbr8808 *iL t&i8 kt6t6,” . in iUa8,? 8Od other UpreB8iOn8 'flrrt ealeea ot of purely lntreturltorlal e:?eot reterrlng aotor tuel, and dclng bueinete a8 a “diatribut&’ permeate the entire aat. LTI?C ,titbout ruoh a olear ~e~lslatlvr Intent oonforn isaW to the li8iitB Of th8 i~otOr he1 Of thie
t&8 Cpr.rPtiOIi T81 such would be tke l Ttoot, by optration of 18~. A8 Jt8te) etated at 39 Tex. Jur. 50:
“Tarrltorlal ilxtent of C;psrntlo~.--A statute 8an have no erfeot beyml the territorial jurisQlotloa of tLe laglslotlve authsrlty, except by ooalt7. Thus it [18] l ettlsd that a statute aut!torieily the rsoovary OS a penalty, at suit at a prltatcr imlirlaual, her 20 extrsterrltorial 8tte8t and omnot be Sam the anothor stats. Etid in tkr abearer Ba a 18 of l suit 0r au erpre8s prorl8ior. (or ispllo~tion arl8inp, rmm ttie torze of a statute) to tkr contrar;J, it will be that Legislature aid 2ot latent that th8 js48unad l ot l huald operate beyond territorial llmlte of it8 jUri8aiOtiOn.
-h loeal aat operates only within the partloular part or the le~lolat~v8.jurir6lotlon to whloh It [18] 4-d it kae beep obemed tk6 t an act applicable.
aeallnF with the eale of intcxlaating ll\;uor operate8 only in tkoee portlone of the Stat8 ir lrklch the of ll.;uor ie :.ot prohibited br law.- in ntnd the l tatutor]r dofinitic-n of wdifitributorR Bearlq *lmport8 any rotor fueL l&o
68 OCe V&O, l scng Other thlng8, trie State art3 1~6kee the flrrt eale ot s(Li?;e ia this :tate,' &ad the statutory a8finitiOn of ":lret 88l8* a8 seanlnf the “first Bale, dletrib\;tlor uee in thl8 :tate of c&or fuel . . . lm- port46 lute or in any ctker canner produced In, opulred, par- settrod or br.xght Into thie Ctate," acid r_urthtr 8inarui or
. .
Eon. Ceo. E. Sheppard, p&w 9
olear leglslatlva purpose to 8oorua 8 actor iuel tax Qpon tha rirst.8ale in 'iexe8,* *it being intmaea to &pore thr tax at it8 80uroa in Toxeo, or 88 8oon thareaftor as such motor fuel bo:ng taxed,* oan it be Sal& that a 8818 and may be rabjeot delirery into thr tank truck8 of various doelore fmpg. Tarns by hell Cl1 and Gas Coepny at Grandtl8l.d and Ardnore, Qklahoaa, Bell Gil and Gee Company 8 adi8tributor~ oon8tltutee raid and 8uoh 88188 @Yiret ealee,* all a# doilned above. tie tblnk not.
It i8 tee person8 end d8ahra *ho purohaee this motor fuel from f)8U. Gil and C88 Coqmny, Import same Into Tern8 In th8ir aad make e l :lrst 8ale" in Texa8, a8 &eiIned, rho tank traokl, ar8 'di8trIbutor8' rather then the b811 Cl1 end Gar Compny.
U800*, euoh penooe 8nd pumhaeere 8r8 prrforce tha etatutor abol8 c-iuoted, retlulred to obtain a dletrlButor*8 permit snd iully oomply xlth the statutory ior?ealltIer ror making 'flrtd l ale8" of laotor fuel In this State and reporting and r8uIttl~ taxe8 aooruIng thsreon.
At tlm oi the dalivery and sale oi the motor fuel at the two points laeotloned in Oklahoma no tax be 8ooruen¶ and yet hell C.11 and Ga8 Company, aotlng purely as a volunteer in the preaieee, antiolpatcra posbible aoorrul of euoh tar in lexae by oolleotlng In Oklahonu and reulttlug Into 38~~8 euoh oontempl.ateQ tax acorual. This antlofpatory and extra- territorial otlon I8 not oontaraplatad by anything which 198 can find In the X&or Fuel Tar &av, and. ii allowed to oontlnuo, would se8ult ln anooraloue situation 0r 8 r02-0ign corpora- tlon or oonoern aotioe as colleotor ?OT the State of Texa8 r%th- out said itate hari.cg the bsnsiit of a lltn on it8 pmpertler in Cklshoma or right statutory surety to resort tind for protsotloa of Its retecaer. In this ooMeotlon it b8koorae u8 to ear, however, that tha reoora or hell 011 and Gas Comptuq is absolutely unl6peaohable r8gardlng report and remIttmoe8 of tho L.tate’8 revocue8 the past and no arltloleei 1s here int8KidQa for 8uoh oomany. But other ease8 night arise ii thl8 pmotioe 18 eountecanoed whrreln the State would dealt rltb a8 fair&y es they have bsen by &ll QIl and Gas Company, under thle node of operation.
The permit held By Bell Cl1 and &a8 Coqan$, under our oonetruotion the hotor Zurl Tar ia*, oovers and authori%~r only 88188 of motor fuel fmm ths bulk plant In Wichita County, Tex*e , u&U doe8 not, under any oonaeptlon of the statute gorsrn- lng its lesuanor and parpose, reaoh aamee the ;ied hlver to cover and protect ealee of sotor rue1 wholly oon8uannateh elthln ise th refore answer your first cold t.%cA" ",'Ue"BW%~Le . negatlre
hon. ceo. Ii. Gheppsird, paem 10
Anawsrl~~ your third \;usatlon, wa advise that you hava authorit to issue to tall Cl1 end Gas Company a Pzotor fuel dlstrlbutor’s permit, upon proper application theretor, acoompaniod by sunsty bond conditioned ecd in the mount re- qulred gy statute, deaplta the faot that it hea been brought toyour knowledge that add company la aelllng motor fuel bayoPd the llnita of the 4at.a ‘bxaa. It 18 of DO eonoem thi8 is conduoted other states by a parson, Stat. that business firm, or oorpor8tlon holding a zotor fuel dlatributorra pemlt under the ~exsa iqtcr Fuel Law, and such faot ~111 not defeat the rldht of bell Cl1 and Oar Company to do bualneaa ln Texas, upon complying with the statutes iFovcming auoh buslneaa. Ot this ailower la llmlted end oondltloned by our answer course, to two r’oregolne queutlona.
Your fourth quaatlon tura8 upon your authority, as Cozmptroller OS Pub110 Xccounta , unaer 5eotlon 14 or the Uotor Fuel Tax Law, to losue regulations reatrlotlnp: aaloa coal116 under the purview of ths cotor ?url T&s Law to those aalsa conauamted within the dtate of Pexca. Laid Laotian 14 provlde8: “The Colnptroller shall have the powar and it aball from time to t&de, to adopt, publlah and
be his duty enforce reasonable rulaa and rmgulatlons not inoon- airteat herewith for the purpose of aarrylng out the pro- vlaiona of this Aot. +ta 1933, 43rd Leg., p. 76, ah. 44, 8 14.”
If tha above qeatlon la lx&ended to lnr,ulra lnto your authority, under quoted rule-nurkl~ power conferred upon you, to pmmlgata laaua rules nnd reguletlona pursuant to and in oonforsity alth cur holding herein &n oounsotio,o viith your first and aeoond i;ueatlona, then we advise that you M- doubtadly have auoh pouter. A ragulatlon retuelng to longsr rsoognlxe practice oi Bell 011 and Gas Coapesy, other holding l psrtzlt in Texas, to collact, report and dlstributorr reitit to you tax86 on aalea cif mat~2 OWL a% yr2iiA~ %uymzb Yn* lltiita of ‘rexas, and reGulring persons end dealers making auoh purotaaea and importleg the Eot.or fuel into iexaa for a “firat aala ,* as detiaed, to cjualliy 1x1 all re8paota as *dletrlbutor6,* under the Lotor Fuel Tax Law, would not lnoonalatent with but rather ln strlot osSormity to tiie plain terms and rsqulrementa lf net.
. .* ’ ‘i. Sheppard. oaee 11
eon. Get. Trusting tSe ~oregoln~ fully anauora your aevoral ln~ulrl~a, 90 era
BY
COMMII-I’PX