. -- 

Hon. George H. 6heppard 

comptroller of Fublio Aooowts 

Austin, Texas 

Dear Sir: 

I, dm6on6tmi&inrithoutmyrroiq+ 

Th$6 i6 iX UEOW? to YOU? btter irrhioh-yoti 86k rhOthOr or iOt ad6dssion t6x66 M due oa the *xatiomti &ir Show6 6pomored bgtha.%rh krth 

Janion CImu?mrof Commr60 umd6rthe @zki6ion&.of Bow+6 Bill IBo.8 (660. 6, . 

Arb. III.thar~~f), ~rtrfoorCh~~giE~&, tbird~oalled 6666i&, 1956,' oodified a6 &tiOlW7047~($9), V-a'6 #tJd+ii~ Rkiidd Cid.& &RhdOE of 

Tausb The 6mtaiaI faots that you gav6 U6 l r6 a6 follolnr 

@Ix ooueotiokmi.fh.& &%r Sh&, u'idmisaiom prioe ~oi'eO# fok a&l& ud 26# 

for oMldre~~6 6hargd. . . .' 

?!%a Natioml Air show is owed and d+rated bp'lndividkli ia Atl6xtr; Q6orgia, and.it traml6 fromplam to flak6 wheti the~Xum Si'~t&B6 give. Tab 

Ehar60,"&3t6 OhEW~~~.=hibdtiW~ bi%$i%gQf PirpltiO6 ud'th6 

Juniox Chwber of Ce6mmr66 obtalmd 8 arll $ortlon'of th6 pkOo66dk 6fth.6. 

66.id 6hOWto lu diettikzted to~ths(JoodLallowFrPdudth6 8&aP6l Rmd 

forth6ir afforts in sponsori~ thm &a. . '. . 

: 

". . .'There 1116 no el~e?lt of OWpetitiCn iwmlvmi Patti iir Shm NhrtSO- 

-r. It R6 6l6I'dy 8 dsmDn6tratioa Of tbe~hradli~ Of'rii@6X66 a& adro8autioal d&i666 for the purpose of iaabrwtikg and eduoatirgthe pldlio a6 

totha ~~66 aad muipnlrfioa of 6irp1a66, primarily. The sbr show it primarilyinthe nature of a piature shar,oper& play or aq+h&ng oft&trature, 

ero6ptth6trath6rth6%~6e filmor haveth6 show ooafiaednith5.m abuildix& the air Show of oour6e i6 outdd6, b6oause ofth6 naoessity of Using a 

large area. a . ~ l n 

Artiols 7647a (19), which is" th6 only 6t6tut6 rs6koonqm&d uith 

ia this diEou66iOn, zwads a6 fOllOW6: 

'%6X=y p6rEOX,, fiw, 666OOiatibIA Of p6rEOIl6, or 6opmmtior orairg or open-atillg Say ph0-6 Of 666I666,6ti whiqh Char@6 P &U-i66 Orfee for ad6liEEiOa; illoludiwg exbibiticms a theaters, mxtionrpiotur6 theat6r6, opera hells, Pd 

iaoluding horse raoiag, dog raoing, m6tm-6yo&6 raoing,;W1W6OoM3a, =~oi%g, 

and Ilke OOXt66t6 and e%hibi~iOBt,-:6*-tioludirg daW6 hpl16, night dubs, 

skating rink6,apd 6sy pad all oth6r.plaoer of mtusemmt not pfohi%it6d %y 
Hon. George H. Sheppard , page 2 (O-820) 

law, shall fils'uith the State Comptroller a quarterly report ou th625th day 

of January, April, July, aad Ootober for the quartsr emiiag on the last day 

of the praosding month3 said report shall show the gross smount reoeivsd 6nd 

the price or fee for atission2 provided, howswr, no tan shall be levied 

underthis &t oaan6 ad6ds6ioa oollssted for dauoes, moving piotures, operas, 

p.l~~, and 61uaioLl entsrtaimwmtts, all the proceeds sf rhiuh inure exolusive~ 

ly toth6 beaefit of Etate, religtius, educational, or oharitable institutions, 

60016t166, or organidation6, - if no part oft&e net earnings thereof inure 

to the benefit of any private stookholder or individual6 and provided further, 

that theater6, motion piotur6 theaters, operas, plays, and other like 65u66- 

ments where the admission oharge 16 less than fifty-one (51) cents per person, 

and when, no tan i6~dUe herermder, 6hall ‘be rslievsd fromihe filing of a 

report wd the paymnt of a frx lwied under the prsvi~isms of this &&ion. 

&id person, firm, assooiatioa of per6on6, 6r oor@oratloaa, at the tins of 

Emkiagmlah lwport shallpayto thsTrea6ur6rof this State a taxinlater 

ud amount6 as foll.ons6 

61. A t6x of owcsnt oa eaoh ten (10) o&x or each frastimal part thereof 

p63d a6 a&6ission to theaters, moficmpiotursthsater6, op6ra6, plays, and 

lik6 6nuasemsni~6 *hers the acha'issisn oharg6dia in ems688 of fifty-ens (61) 

06nb6 per per6cQt.' 

"2. A for of on6 osnt on eaohtea (10) oewts or saoh fractional part thsreof 

pid 86 admission to horse raoing, dog raoiag, 6mt6r-syole. raoing, automoM 

raoing, and likemeohauical oranimaloont66tr snd 6nhlbitions. ,ki6 subreotion 6h6ll 36 6ffeatiV6 on D6o6&6r 1, 1938. 

'3. A tax of oaeoent on saohtsn (10) Cents~or a'fbwtiowl prt thereof paid 

CL6 Irmnimmion to duoe hrll.6, sight 01~66, 6lhting rink6,and 6ayand all &her 

lib, ph666 Of 666I666Bnt6, OOnb+t8, a6Id 6Xhi7&tiOnE lrheI.6 the ad&b&on 

0hUg.O iS in eXOe68 Of flfi3'4nO (51) asnt6. 

64. On the amounts pid for admission ly season ti&et, subsoription, or lease 

for admisaioa to ugr plaae of aviuaQneart, a tan squivalert toten (10) per ssatum 

of the pnount paid therefor, provided a siagls l &ii.~~ion to the plaoe of amusement would be subjest to taxation under the foregoing provisions. 

%, &I all passes or ocmplim6ntary tiokets to any plaoe of amussm6nt mhere a 

tan on admlssioa is lsvied under '&is Sestion of this Act a tan equivalent to 

one oent on ePohten (10) oeats or each fraotimal part thereof charged as admission where the a&cissi~ ohargs to such plaos of Pmasemsllt is in sxass6 of 

filty-oae (51) sent8 per persoa. 

66. All the &vsnue6 derived under and by virtua of this Swtion shall 56 

orsditsd by the Treasurer, one-fourth to the Availakils Who01 Fund, 6nd thresfourths to the Texas Old Age Assistano6 Fund.6 

As the admission ohugo ia the 0~86 &der aonsider4tion was less than 

fifty-one (51) cents, It is olear that sub6eofioa8 la dn 3 of said Art%010 

7047a(19) do not apply. We must con6ider whether or not subseotion 2 applies 

tothe facts in this sale. 
-- 

Hon. George Sheppard, page 3 (G-820) 

Itdll be notiabd that sub-section 2 places a tax on admissions to 

"horse raoing, dog raaing, motorayolb racing, automobile racing, and like 

meohanioal or animal eontests and dbitions.* Ev6rythiagthatis mxonbd 

specifioally i6 a type or kind of racing. Raoing is clearly a oontest or 

bxhihition. The word "like" is a wurd of modifiaation or limitation a6 used 

here. llhbn the phrase.wlike meohanicl or animal contests of bxhibition8" 

fOlloWS a list of Epeoified oOkft66t8 and exhibitionS that caaSi6t only of 

racing, it is our oonclusion that the phrase means only contests and exhibitions of the same kind, towit, racing. This theory of reasoning is known 

a8 bjusdbm gbnsris, which 56 stated in 39 Tbx. Jut. 292, 6s follows: 

2tL‘zgz:Aeh 

24OZ'iS (Of the 86nM kind) impOrt;sthatgbnbral Word6 

pa ioular or spbaific thing6 will be ooafined +io 

things'bfthe samekind. n brief, i&b genm%Il WOld8 80 used are not t0 b6 

aonstrued in their widest sense, brt l rto be held as applying only to pereoas 

or things of the 86z6b klad and alas6 a8 those enumerated. . . .s 

lkdbr t&b faots givenas thb s~timal Air show," which-you a6k 

abut; wa6 not a raob and included no raoing. Thbrbforb,.it is not covered 

%y Said EUbEba'iiW 2. 

m%‘b :&WA M) %X68 app6llat6 0OUX-t WA666 O,A this ~tiOUhr qUbEt%Oa, 

and we haw been una&le to find any out-of-atate d6ui-t deoi6ions coastrulng 

a statute bxaotly like this3 hut we have found'soms appellate oourt 0~806 

that hrw oonstrued Ei&utb~ Similar tothi~~oae. 'I, thb ease of RX g6rtb 

Roquomore, 80 Tex. Grim. B. 282,~~131~6.H. 1101, ~32 L. B. A. (8.8.) 1188, the 

Court of &iudxal &pp.&ii of ~TbxM ~Uabd t hb 8anb kind of rsasoning m bw 

used herb in holding that a hasb%6ll'g6mb did notoomb within the phra8b 

"8uOh other slfltl6W6WitS' in &t&610 l99 of the Penal Code of 1896, and in 

arriving atthat ooaolusion the oourt said: 

"To datbxminb this oorreotly, reooursb mwtb had to artiolb 199 of the Penal 

Me of 1896, oa whioh rblianoe i% had by the 6tatbto hold relator. This 

article is as followsr *Aq merohent, grocer, or dealer in wax-68 or mer~handisb, or trader in 6ny basinbss whatsoever, or the proprietor of 6ny plaoe of 

publio bmu~bmbnt, orthbagbnt or %plqe of aqvSuch person, who shall sell, 

barter or pewit hi6 plaoe of businessor plaoe of pulilio amusement to he open 

for the purpose Of tZbffio or pPibli0 -S@Ibnt on Sunday, Shall be fined not 

108s tbra trerrty aor more thaa fiffy dollars. The ten6 'PlUOe of public 

a~m851bnt~ shall ba OOnStXVbd to mean alrouses, thbatbr8, mrib+q theaters and 

suoh other amuscrmenta as are exhibited and for whioh an a&6ission fee is 

charged2 ud shall also inolude dance6 at disorderly houses, low dives and 

plaobs of like oharaoter with or without fees for admi86ioa.* Itwill h6 

noted that th%S article undertakes to n6mb and designate the place of public 

amuaaent, sad it is said that it shall be 60 Oonstrued a6 to mean Oireusb6, 

theaters, variaty thbater6,and suoh other amu66mbnts a6 are exhibited aud 

for which an admission fee is charged, and shall also include dances at disorderly houses, low divb8,and plaobs of like character with or wihout fees 

for admission. That lmseball is not speoifioally n@bd, of 00111‘86, is clear. 
Hon. Cborge Ii. Sheppard, page 4 (C-820) 

Hhatwe are to understand hythb general term 'and such otheramrusbmnta as 

are exhibited and for mhioh 66 admission fee is charged?" clearly rltt&Ilk 

amusements of a like or similar character. This seem6 to have %bbn the cou6trQdiOn giwn to a similar datutb %y mamy courts. . . . 

“tithe 0660 Of kX pi-b0 Muokbufuss, 52 Tex. Cr. R. 467, 107 6.W. 1131,wb 

hgd occa610n to rbvibw aud cumidbr at length the rule of oonstnxtioa ap 

plicahle to a statute suoh as thi6. We there said: 'It is a familiar rule 

that, uherb gb6crral words folly ; particular and specific words, the fonubr must bb ccnfinbd to things of the sams kind. . . . The doctrine itself 

is thus well expressed in Lesis* Sutherland, Statutory Construction: men 

there are general Word6 following partioular aud spboifio word8,thb former 

must be confined to thing8 Of the Sam, kind. -This 18 kno6n a8 the rtib or 

dOofrin0 of bjusdbm gsneris.' Some judicial 8fpte166nt8 ofthi doctrinb arb 

herb givbn. %b,t gWV3t-Pl Word8 fOllOrr a0 ~blrtiO% Of pal-ticulpY thiwgS, 

suohwozds mUat he hbld to include only suchmpttbrs or objects mare of 

the ~a616 kind as those specifically OWncrirtsd.~ *Thb rulb is that where 

WPdS of a pbrticul6.r dbsoriptioa in P 6tatutb arb followbd ly geaeral word8 

that an, not so specific 6nd limited, unless thsre bb a clear manifbstbtion 

of a watraq purpose, the geabral words are to be con8iSued a8 applicalilb to 

persons or thiag6, or cases of like kind to those designatbd hytb partioti 

hZ'WWd6.* *It is a principle of 8tatutoay co66truotion bvwiywhbre rboognicbdawd actbdU~,not~tlylith'respe~to peti Statutb6,buttOthO60 

affectirg 6614 civil right6 aad dutib6, that tieI-3 w0rdS partioulpr4 dbsignattiug 6pbCifiO.acf6 or tw6gS QMf followbd % b6d a68OQiatbd wlthwords of 

geaer6l impel-t, eoWprbhbW6~Vb~db8i~tiugabt6 OrthiWgs,thb 1attbral-b 

generally to be regarded a8 comprehending only~wattbn of thb 8nmb kimd or 

olrss asthose prtricularly stat6d. lhey are to be deemed to have been used, 

not iathe hoard 6ewe whichthbymlght hear, if standing d-0, tit 88 reletbdtoth6 16~36 of morb dbfimlfb ubpPrticulsr616a~~imgWithWhioh thbyarb 

a6sooiatbd.~* . . ." 

The same t&e of rea8oming was used bythb 6upremb Court of l&nubSOti it, thb 0960 Of 8kdO V. t%6lSb6~~a~, 112 Ibian. 62, 127 B; we 444, 21 

Ann. Gas. 670, inlbich it saidt 

6. ; . That part of section 4981 nbcbssai$ to sbtcnt herb reads* Ull hunting, shotting, fishing, playing; horse racing, gsmfng and other public sports, 

exercises pad sti.~* 

6Dobs thb s&d 'show8' as u8ed in section 4Q8l inoludb a tiving pioturb show, or similar bntbrtaim6bnt,whbm conducted in a building where the 

omly fbatur6 of publicity oonsists in the fact that the public i8 invitbd t0 

attemdamd an-the laxildimgbgmams of ambS+ramcb opeming oaa pu%lio 

street? Xumtiag, shottimg, fishing,playimg, hoisb racing, pad gawimimg 

undoubtedly refer to outdoor life. The words~ 'other publio sports, exeroisb, 

amd shows,' by rbasom of their association lith what precbdbsthbm, refer to 

the 6-e aharacter of sports or brbroises, via., those conduoted out of doors. 

!&is is thb proper applioatiom of the malo ejusd& genbrisr Geaeral words, 

following am bmxwwration of particulars, are limitbd %y r6fereacs fo the prbceding particular Qumeration, andan, to %e con&rued as inoludiag only all 
Hon. George H. Sheppard, Rage 5 (O-620) 

other like things. . . . 

n. . . We have reaohed the -1usion that the exhibition as conducted by 

appellant is not within the provisions ofthe statute. . . ." 

Similar reasoning was used lythe Supreme Court of Illinois in the 

*se of CSty of Cliaton Vt. 3ilso0, 257 Ill. 580, 101 N. E. 192, which see. 

Iu the oase under consideration,the contests and exhibitions sp,cifioally emmarated are all raoiug events, and under the rule of ejusdm 

eneris we do not think that the lards "like msohanioal or animal oontests 

Eiima Idtioass inolude or refer to axuair show," which consists of outdoor 

aeronautical demonstrations without racing of any kind. 

Other oases that support our &molusio~ a.re'State'v. Flather, 79 Kau. 

513, 100 Pao. 57, 21 L.R.A. 23, 131-m. St. Rep. 3393 Ex parte Nset.167 lb. 

527, 57 S.H. 1025, 80 &a. St. Rep. 6363 and Crute V. Mate, 21 Ala. App. 530, 

109 Sou. 617r 

We do net believe our muolusina is in oonfliot with the oases of 

Rx parte klngerfelter, 64 Tex. Grim. Il. 30, 142 S.X. 5552 3uooaro V. State. 

02 Tea C&a. R. i, 197 8. lf. 9821 and He@saa V. State, 60 T&x. Crdm. R. 548, 

227 S.U. 954; because those oases only held that a mbPiag $oture show was 

the ssme kindand &araeterof amusement as a theater and was imlndeddthin 

the phrace "theaters and suoh other amusements.* 

Our answer to your question isthat under the fasts suhmittad to us 

fbr consideration, there sre not admission texes due On the "Rational Air 

Shows sponsomd by the Fork Worth Junior Chamber of Commeroe.uader the terms 

of Article 7047~ (19). 

Very truly yours 

AlTo.RNJZY ~GEIWAL OF TEXAS 

By /s/ Cecil c. Ro-tsah 

Ceoil C. Rots& 

Assistant 

~FJR~ti;~.3#&939 Opinion Wittee 

ByRYiF 

A'l!TOI?REYGERER6LOFTEXAS chairman 

(Note: For a prior opinion, see Vol. 380, p. 272 of letters of the 

Attoraey General which relatesto Fat Stock Shows)