. --

Hon. George H. 6heppard comptrollerof 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~oalled6666i&, 1956,' oodified a6 &tiOlW7047~($9), V-a'6 #tJd+ii~ Rkiidd Cid.& &RhdOE of Tausb The 6mtaiaI faots that you gav6 U6 lr6 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 flak6wheti 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'ofth6 pkOo66dk 6fth.6. 66.id 6hOWto lu diettikzted to~ths(JoodLallowFrPdudth6 8&aP6l Rmd forth6ir afforts in sponsori~ thm &a. . '..

: ". . .'There1116no el~e?lt of OWpetitiCn iwmlvmi Patti iir Shm NhrtSO- -r. It R6 6l6I'dy8 dsmDn6tratioaOf tbe~hradli~ Of'rii@6X66 a& adro8autioal d&i666 for the purpose of iaabrwtikg and eduoatirgthe pldlio a6 totha ~~66aadmuipnlrfioa 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.mabuildix& 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=yp6rEOX,,

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, mxtionrp iotur6 theat6r6, opera hells, Pd iaoludinghorse raoiag, dog raoing,m6tm-6yo&6 raoing,;W1W6OoM3a,=~oi%g, and Ilke OOXt66t6 and e%hibi~iOBt,-:6*-tioludirgdaW6 hpl16, night dubs, skating rink6,apd 6sy pad all oth6r.plaoerof mtusemmt not pfohi%it6d %yHon. 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 praosdingmonth3 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 61uaioLlentsrtaimwmtts,all the proceeds sf rhiuh inure exolusive~ ly toth6 beaefit of Etate, religtius, educational,or oharitableinstitutions, 60016t166,or organidation6,- if no part oft&e net earnings thereof inure to the benefit of any private stookholderor 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, andwhen, no tan i6~dUeherermder, 6hall ‘berslievsd fromihe filing of a reportwd the paymnt ofa 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~ora'fbwtiowl prt thereof paid CL6Irmnimmion

to duoe hrll.6,

sight 01~66, 6lhting rink6,and 6ayand all &her lib, ph666 Of 666I666Bnt6, OOnb+t8, a6Id

6Xhi7&tiOnElrheI.6 the ad&b&on 0hUg.O iS in eXOe68 Of flfi3'4nO (51) asnt6.
64. On the amountspid 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 taxationunder the foregoing provisions.
%, &I all passes or ocmplim6ntarytiokets to any plaoe of amussm6ntmhere a tan on admlssioa is lsviedunder '&is Sestion of this Act a tan equivalentto one oent on ePohten (10) oeats or each fraotimal part thereof chargedas 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 derivedunder and by virtua of this Swtion shall 56 orsditsdby the Treasurer, one-fourth to theAvailakils Who01 Fund, 6nd thresfourths to the Texas Old Age Assistano6 Fund.6

As the admission ohugo ia the 0~86 &der aonsider4tionwas less than fifty-one (51)cents, It is olear that sub6eofioa8 la dn 3 of saidArt%010 7047a(19)do not apply. We must con6iderwhether 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 admissionsto "horse raoing,dog raaing,motorayolb racing, automobile racing,and like meohanioal or animal eontests and dbitions.* Ev6rythiagthatis mxonbd specifioallyi6 a type or kind of racing. Raoing is clearlya oontest or bxhihition. Theword "like" is a wurd of modifiaation or limitation **a6** used here. llhbnthe **phrase.wlike** meohanicl **or** animal contests of bxhibition8" fOlloWS a list of Epeoified oOkft66t8 and exhibitionSthat caaSi6tonly of racing, it is our oonclusionthat the phrasemeans only contestsand 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 thing6will be ooafined+io things'bfthe samekind. **n brief,**  **i&b genm%Il**  **WOld8 80**  used are not t0 b6 aonstrued in theirwidest 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, andwe haw been una&le to find any out-of-atate d6ui-t deoi6ions coastrulng a statute bxaotly like this3 hutwe have found'soms appellate oourt 0~806 that hrw oonstruedEi&utb~ Similar tothi~~oae. 'I, thb ease of RX g6rtb Roquomore, 80 Tex. Grim. B. 282,~~131~6.H. 1101,~32L. B. A. (8.8.) 1188, the Court of &iudxal &pp.&ii of **~TbxM** ~Uabd thb 8anb kind of rsasoning m bw **used** herb in holding that a hasb%6ll'g6mbdid 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,reooursbmwtb 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, ordealer inwax-68ormer~handisb, or trader in 6ny basinbsswhatsoever, 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 amusementto 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 'PlUOeof 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 charged2ud shall also inoludedance6 at disorderlyhouses, low dives and plaobs of like oharaoterwith or without fees for admi86ioa.* Itwill h6 noted that th%S article undertakesto n6mb and designate the place of public amuaaent, sad it is said that it shall be 60 Oonstrued a6 tomean 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 disorderlyhouses, low divb8,and plaobs of like characterwith orwihout fees for admission. That lmseball is not speoifioallyn@bd, of 00111‘86, is clear.Hon. Cborge Ii.Sheppard, page 4 (C-820)

Hhatwe are to understandhythb general term 'and such otheramrusbmnta as are exhibited and for mhioh 66 admissionfee is charged?" clearlyrltt &Ilk amusementsof 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 specificwords, the fonubr must bb ccnfinbdto things of the sams kind. . . . The doctrine itself is thus well expressed in Lesis* Sutherland,Statutory Construction: men there are general **Word6** following partioularaud spboifioword8,thb former must be confined to thing8 Of the Sam, kind. -This18 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 includeonly suchmpttbrs or objects mare of the ~a616

kind as those specificallyOWncrirtsd.~ *Thbrulb isthat **where** WPdS of a pbrticul6.r dbsoriptioa in P 6tatutbarb followbd ly geaeralword8 that an,not so specific 6nd limited, unless thsrebb a clearmanifbstbtion of a watraq purpose,the geabralwords are to be con8iSueda8 applicalilb to persons or thiag6, or cases of like kind to those designatbdhytb partioti hZ'WWd6.* *It is a principle of 8tatutoay co66truotionbvwiywhbre rboognicbdawd actbdU~,not~tlylith'respe~to peti Statutb6,buttOthO60 affectirg 6614 civilright6 aad dutib6, that **tieI-3** w0rdS 

### partioulpr4dbsignattiug 6pbCifiO.acf6or tw6gS QMf followbd % b6d a68OQiatbdwlthwords of geaer6l impel-t,

eoWprbhbW6~Vb~db8i~tiugabt6 OrthiWgs,thb 1attbral-b generallyto be regarded a8 comprehendingonly~wattbn of **thb** 8nmb kimd or olrss asthose prtricularly stat6d. lhey are to be deemed to havebeen used, not iathe hoard 6ewe whichthbymlght hear, if standing **d-0,** tit **88 relet**  bdtoth6 16~36 of morb dbfimlfb ubpPrticulsr616a~~imgWithWhioh thbyarb a6sooiatbd.~* . . ."

The **same** t&e of rea8omingwas 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. Thewords~'otherpublio sports, exeroisb, amd shows,' by rbasom of their associationlith what precbdbsthbm, refer to the 6-e aharacterof sports or brbroises,via., those conduotedout of doors. !&is is thb proper applioatiomof the **malo** ejusd& genbrisrGeaeralwords, following am bmxwwration of particulars,are limitbd %y r6fereacs fo the prbceding particular Qumeration, andan, to %e con&rued as inoludiagonly allHon. George H. Sheppard,Rage 5 (O-620)

other like things. . . .

n. . .We have reaohed the -1usion that the exhibition as conductedby appellant is not within the provisions ofthe statute. . . ."

Similar reasoningwas used lythe Supreme Court of Illinoisin the *se of CSty of CliatonVt.3ilso0, 257 Ill. 580, 101 N. E. 192,which see.

Iu the oase under consideration,the contestsand exhibitions sp,cifioally emmarated are all raoiug events,and under the rule of ejusdm eneriswe do not think that the lards "likemsohanioal or animal oontests Eiima Idtioass inolude or refer to axuair show,"which consistsof outdoor aeronauticaldemonstrationswithout racing of any kind.

Other oasesthat 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 CruteV. Mate, 21 Ala. App. 530, 109 Sou. 617r

We do net believe our muolusina is in oonfliotwith 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 ambPiag $oture showwas the ssme kindand &araeterof amusement as a theater andwas imlndeddthin the phrace "theatersand suoh other amusements.*

Our answer to your question isthat under the fasts suhmittadto us fbr consideration,there sre not admission texes due On the "RationalAir Shows sponsomd by the ForkWorth Junior Chamber of Commeroe.uaderthe 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)