,

OFFICEO~THEATTORNEY 

### GENERAL OFTEXAS AUSTlN

Honorable R. 0. 08walt Count f Attorno~ Wllbar@3r CountIT Vernon, Tam 8

fully oormldered **by** t quest a8 iollouer en rooal?cd and oarequote rr0myaw rethe voters of on of wðer be prohibIted in ed in favor of tha r in raid County. The id elootion in ounty to the e beer my be


### at beer lmport

### x stamp aftha
Vloase edtlao mhethsr or not it 

### wouldbe **un** lmrful Sor rrrldant oi Wilbarw-r County, Terna, to go to the State of Oklahoma and purohaar a **oaee o?**  beer ?or him own per8onsl use, and tmneport theBonora,ua n
. 

### 0. Oaualt, pal*2

, aama to 

### Wllbarger Oountr, Toxaa, without hating ya4,x 

### Iltamp

rrtira4 to thr tfarton and Mn
### Artlola667&2), Vamon~a **Annotated** Taxer P6mi 

### Code, reed4 In part 44 tollour~

“Art. 

### 667-23,Boai tar;~ataatpa “(6) There is hereby letlad 

### end a6aesaad 6 ’ tax at the rata o? One 

### Dollarand Twenty-four chat4 (#l.;U) par berral on all bcsr sold, **stored, &la**  trlbutd, traluported, or held for the purpose OS aala in thla State whether nminr6ctur6d in or iaported into 

### thisdtata. 8ald tax ah811 **be** peId l d l ridenaad 

### br plaoinu atcmpa, whloh the Ytata 

### Traaaurar ia herein l

utho rlsed

to pr&+lde in the danainl tlona required, on l a6h origlnal package a6 

### dc fined in thi6 Artlola; prorlded, iurther thet 6t tha tiat raid atamp la arflxad tha per&on 

### l r rixing **the** 6temp 6hall ulth lndellble ink or stamp aancol the lamr by plaolaq the data **and** the 

### lloonsee’a full name or lnltlala upon l ald raven116 stmp. "(b1 It Is the purpoea and intent of this Aot to mquim **the** tnx **to** br **psi4 and**  the **atmap** 

### l tfd4aolng aama to be l 

### tflxadon the ilrst 6616, diatrlbutloa, sOorrgo, or transportation snd at the l 

### ouroo,to 

### the and that it ~111 pracludc **any** person evading 

### the payment 

### of thla tax. **$loaa6aalon** or hoer that &a BOt ba+i?%sEs a* oordanoa 

### with the 

### ~rorlaicma horaof rhall 

### bo held to be 

### ln rlolation 

### oi thla Art1016 and 

### llablo#or the 

### texaaherein provided **and** the !mUltlea ior 8ush rlolrtlon.

**/** ’



### , ,!’ *(a) Oa 

### hoer impor% 

### intothla Etato the 

### dutl 

### o? payment

af the tar 

### anfl

afflxln~

end oanoelllng tha ataap an raqulrad herein 

### ahallrest primrll~ upan the importer, and It la **hrrebr** daolarad to **be** 

### unlawful

to import bear 

### into thla mate unl6116 and until 

### anldtnx has 

### Sirat beelk p6ld 6nd 

### the 

### atemp iI

, .



### Honorable R. 0. Oaualt, paga 3

l ridanolag auah payment has baaa 

### Sirat l

??ixod

and 

### oanaallod

as raqulrad 

### bl thisAot. . . . *. , . . *(t) It ahall 

### be unlaw?ul to transport to deatlnatloaa In this 3tate any boar uwa whlah tax 

### hasnot 

### boon or16 and 8uah 

### aemont arl4onoad 

### by stamps l

fflxad and oanoallad as raqulrad 

### by law.

. . .* 

### IUndc~aooring ours) Artlolo 667-26, Vernon*@ Annotated Texas Penal Coda, read6 In 

### Lsrt a4 rollowa: R&t. 667-26. Faaaltr “Any person who rloletaa any 

### provision o? this Article ahall be 

### diened ylltr o? a 

### miademaanor .and upon oonvlotlon ahall ba ptmlahad by a ?ine o? not lose than Twenty-?lre ($25.00) Dollars nor more then Five Bundrad (#500,00) Dollars or 

### by lmprlaonsent In the oounty la11 ?or not more than one year, or by both l

uoh ilne an8 iaprlaonmant. .
”

. . .,.* The 

### o&t!o? HoChriatT T. State,TexasCourto? Cilm- ‘: r’ ins1 Appeela, 134-E. K. (2d) 295 holds 

### among other thinga 

### that the 

### penalty

provided 

### in Artlolo 867-26, 

### V. A. P. C., 

### applies to tba orronae o? poeaaaalllg boor 

### In an unatamprd 

### oontalnar ln tiolatlon of Artlola 667-23, V. A. 0, C.

**It** la our iilnlon uadar the faote stated tha treaaportatlaa and lmportatlarr of tuutampad bear (without hari t&o proprr Tens beor tax stamps l ??ixed to t&o aontalnora 4f ?rom Oklahoma to Taxes would ba in riolatlon of Artiala 667-23, V. A. P...C., aupra, and l ubJaot to the 

### panaltlea proridodbr l **ald** artiola and **by** Artlali 667-26, 

### f. **A.** 

### 3. 0. It would 

### alao be a 

### violation or law ?or t&mWllbarear 

### Oonnty rltisan to 

### poaaera 

### in Toxaarush amtuped 

### bear wider thr faota stated. In this oonnootlon, 460 

### YoChrlrtF v. Eltatr,

suprae The toot that the 

### Wllbarmr Countyoltlwn ImporSe~, tranaportad 

### and poaaaarad the unatupad 

### bear ?or hia own

### Honorabl. 8. 0. Omit, paga 4

pormonal us. a8 l berrrrg8 would not **bo a**  lawful doirnor to thm ahrrge Of u.daWf~.d kcpCWt8tiOn, fXí llll8pOrtstiOn Or **pO888S** don ot **tln8taBpf~d** 

### bear. sU8h l **dOi0118~ WOUid**  **b0 pOrtiIh@!Lt**  however lf tha cltlzon VBF merely aherged with **unlarfa1** 

### pO8- **8088iOll Of**  beer ibr the **pWpO8.** Ofl **d8** in dry t8rritcnJ'.

**BY** (8) **Wm. ct.**  **Panning ii881**  **8tallt WJF:db/JCP** 

**APPRO ’** **ELI** ‘3. 23, 1943
Al'TORH3JYGEljHtAL GF TEXAS AF+PROVXD GPINXONCOW!ITTlP BY B. V. B., Cii4IWAU t