, 

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 rr0m yaw 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 lmportx stamp aftha 

Vloase edtlao mhethsr or not it would be unlmrful 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 the 
Bonora,ua n . 0. Oaualt, pal* 2 

, 

aama to Wllbarger Oountr, Toxaa, without hating 

ya4,x Iltamp rrtira4 to thr tfarton and MnArtlola 667&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 Dollar and Twenty-four chat4 

(#l.;U) par berral on all bcsr sold, stored, &latrlbutd, traluported, or held for the purpose OS 

aala in thla State whether nminr6ctur6d in or iaported into this dtata. 8ald tax ah811 be peId l d 

l ridenaad br plaoinu atcmpa, whloh the Ytata Traaaurar ia herein l uth o r lsed 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 r ix ing 

the 6temp 6hall ulth lndellble ink or stamp aancol 

the l amr 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 tflxad on 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 texaa herein provided and the !mUltlea ior 8ush 

rlolrtlon. 

/ ’ 

, ,!’ 

*(a) Oa hoer impor% into thla Etato the dutl 

o? payment af the tar anfl afflxln~ end oanoelllng 

tha ataap an raqulrad herein ahall rest primrll~ 

upan the importer, and It la hrrebr daolarad to be 

unlawful to import bear into thla mate unl6116 and 

until anld tnx has Sirat beelk p6ld 6nd the atemp 

i 
I 

, 

. 

Honorable R. 0. Oaualt, paga 3 

l ridanolag auah p a ymehas nt baaa Sirat l ??ix oand d 

oanaallod as raqulrad bl this Aot. . . . 

*. , . . 

*(t) It ahall be unlaw?ul to transport to 

deatlnatloaa In this 3tate any boar uwa whlah tax 

has not 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, Texas Court o? 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 proridod br 

l ald artiola and by Artlali 667-26, f. A. 3. 0. It would alao 

be a violation or law ?or t&m Wllbarear Oonnty rltisan to 

poaaera in Toxaa rush amtuped bear wider thr faota stated. 

In this oonnootlon, 460 YoChrlrtF v. Eltatr, suprae 

The toot that the Wllbarmr County oltlwn ImporSe~, 

tranaportad and poaaaarad the unatupad bear ?or hia own 
Honorabl. 8. 0. Omit, paga 4 

por mo na l us. a 8 l berrrrg8 would not bo a lawful doirnor to 

thm ahrrge Of u.daWf~.d kcpCWt8tiOn, fXíllll8p Or tstiOn Or pO888Sdo n o t 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. Of l 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