Document issued by the Office of the Attorney General of Texas in Austin, Texas, providing an interpretation of Texas law. It provides the opinion of the Texas Attorney General, Waggoner Carr, regarding a legal question submitted for clarification: Whether the owner of a wholesale oil business lives in Hartley County, but his business is located in Dallam County, whether his transport trucks and other equipment be registered for license and rendered for ad valorem taxes in Dallam County and related questions.