Texas Attorney General Opinion: O-4496 Page: 2 of 2
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Honorable Toa A. Cravens, rage 2
The 47th Legislature, Regular session, enacted
Senate Bill 97, which was an amendatory Act of Article 72470 of
Vernon's Civil Statutes of Texas which provides that instrz
meants securing certain notes and obligations are subject to
a tax for the privilege of reoording same in the deed records
of the county in which such instrument is presented. The
exceptions from the taxable provisions of the Aot are stated
"* * nor shall the provisions of this seg-
tion apply to obligations or instruments seoured
by liens on crops and farm or agricultural pro-
duts, or to livestock or farm implements, or on
abstracts of judgment."
We refer you to the definition of *farnag tps and
utensils" in our Opinion No. O-~559, a copy ,At which is enclosed.
We think the definition therein given is applicable and .proper
here. We think, under the facts subitted by you, that it 1s
evident that the mortgage is engaging, to sme extent, in
milking cows as a part of the normal operation of the far and
-that .the. tn ti landtr y daiy eleetrio .feer be jple
ments used and needed by the farmer in conducting his own
faming operation. S 1ine such are -farming implemants in
our opinion, then they oome clearly within the exception of
the taxable provisions of Senate Bill 97 and are therefore not
taxable under said Adt.
Your question is specifically answered in the nega-
Yours very truly
ATTORNEY G--RAL OF TXA
ArTROv D MAR. 27, 1948
(a) r Per sellers
First Aesrant Attor ney B (s) Harold MoCracken
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Texas. Attorney-General's Office. Texas Attorney General Opinion: O-4496, text, 1942; (texashistory.unt.edu/ark:/67531/metapth261744/m1/2/: accessed September 18, 2018), University of North Texas Libraries, The Portal to Texas History, texashistory.unt.edu; crediting UNT Libraries Government Documents Department.