OFFICE OFTHE AmORNEY GENERALOFTEXAS 

AUSTIN 

mmorabls &wry mox, chalnuaa 

wti0 state 130~zrd 0r control 

Austin, Texas 

th..iu tlepmnt, yell 

Penal cede. You state tha 

mat4 has filed with t&o 8 

tion ror neoeusary li@a 

the Board Of ContJtof ha 

~~e~tarap6; 4s yet 

. 

with tile 

f011 011 the 

rat3 in , roll &\I? 

u regaeut our oplnp 6th /’ 

on reqravekl or printprlntlgg, I. e. Is 

the twtl Qrtntiag ' and 

ax stamp a prIntsa artlclra~~ 

mtlQle ew48, lmmlon'8 Penal 

"(a) xt ahall be the duty of the +mxus 

Liquor Contml 30ard and the ,mird of i;ontml 

to hiwe eqpared or printed all nimesesry lied 

uor sad beor tux et&?npfl a8 protided fn both 

..,rtielas f iad xxx 0r this ,ot. 3uch stsmpa 
294 

shell be of suo& design aard dW tion aa 

the Taxias Ll<uor Control Board shall fim 

tine to tins prescribe and s&all sbw tha 

eintom of tuX, the pimtwi 0r *iah i8 Eliaenoea thereby, and shall oontain th6 anla 

'Texas State %'cx 2uld.' ill aoatmcts ror 

stnrnps requuired by this Act shall be let by 

the Bxrd of Control an prorlded by lsw. The 

Texu8 Liquor control mrd io outhorlzsa k, 

expend. all neoasehry runat rrom time, to time 

to keep on hand en ample supply or 8~31 @tamps.* 

The rim sentmoe ot thirr 8tatute remgalzos 

that both the L%q:uor Control Board end the mard or CMtrol hare duties to periora in providing the necmssary 

liquor tax stamps. AU provide+2 in ~&ials 66646, thu 

resgeotlre duties of these two boaxda are: rime., the 

Liquor control Botwd shall deter&te the darelgn or the 

S-psi then the Board oi Control mtmt let the aontracts 

M prodded by law: aa riinaiuy, the Liquor control Board 

is to expend the necessary fund6 to keep an anple #upply 

or such stampe on hand. 

In enacting the Texas Li 

Bill NO. 77, 44th Leg., end C.S., P 

uor Control Aot, (Bowe 

SK%, aa kkmnaea by Iiouse 

Bill 130. 5, 45th La!., Req. Sea. 1.937) the Leglalature 

areated th% Texas t quor control Bow& and rested in this 

maxa, prlzacrily, the duty of abalnl8taring ana enfaroing 

Said a& (SOOtioM 5 and 6, EoUB* ~BJ.2.2 80. 17, inrprp1; Se* 

tion8 5 and 13, EIouse Bill Fio. 5, rupra). In view ot the 

broad powers of a&ninlrtretion and &rup%r~l810n whioh were 

vested in this board, it muld sewa to comply with this 

leglaletive intent to aonstrue tha prorialon relating to 

the ak38lsJlfms 0r stanpa to zlw2n that the LiQ&m -mntml 

Imica was authorized to deternine nhethex prlated or engraved stmps we to be wed. The leglslattiv~ hl8torp of 

seation 46 OS the :;ct confha8 thio fmnstruotion. This proYmOII 88 O~igiIU3uY WWm3d~by & 8. NO. w, 42th LB&&~- 

tare, maa as rO110w5: 

"Sec. 45. (a) It shplu be the duty 0r thO 

State lreasurar and Board .ci Control to haya angxismd or r\rbted the atamps necs8sary to mnply 

with ziection 21 of th;is ?rttlcle md to cell 8-e 

tU all pcre~~ Ugon dWnd ~3d prrJrraelnt t&WfQr. 

t 
295 

-sec. es. (a) It ahd.l be the duty ot 

thu Ter;;s L&UOT i;oatrol Ward and the mytd 

of C3ntrol to have engraved or printed all 

necessary liquor md bear tax stm 

r 

as grorid-. 

ed in both .wtlcles I and 11 of th s ~&et. 3-h 

retarc@ ahall b6 of suoh deal@% and denoinSn&lcm 

as the ~exss I.lc,uor Control Jkwd shall from 

tin?3 to tins prerorlbex and sanll Show the almu& 

of tax, the paymnt OS, which is widenoed them% 

by, and shall cortatn the xmrds *Texans Btnte !%r 

F&d.' 41 c0ntr;iet.s ior stazrqs~ required ba 

this ,:;,ot shall be: Let by the Board of control as 

rorfded by law. 

Li 

'ihe Texts8 Liquor Qmtxol Board 

ruthorlzed to expend al.l neoessary funds from 

tlaua to time to keep OA hand tan m,le supply of 

suah SirCIIOps.~ (Endersc0rfng ours .'3 

;dz orl&mlly emcted, thsre axfsted the possibility of a misundq~tm~ as to which board uus to deS&U the StWSiJ5. iho iaeglslature reoogpfaed thla possl~ 

blllty and, for the pmpose of clarifylag ths as%, (RS iis 

shown in the e&ion to Eouse y3.l 33. 5, supm, i replaoed 

the wor3 ~ijoard*~ with T,l~~uor iontrol %arbrn ~~ftcpr obSerTfflg t&tit the hgiSlkture h.S b8en p.etfCUkidy taUtiOUs 

in prmidiug that the ?;exw Liquor Control 8oard shell 

speciry the dedgn of these. starspe, WQ feel that VW muld 

be Uefeiltlrg the intention of the ie~islenture ta hold tkat 

suoh :ioard could oorngly with the dutlas so ixpomtd upon 

l&era by mrely draw& LC picture md specifying the size 

and sha$e or suoh st;r~p.. 
296 

Ible, any CountSrfeltIag or for@&@, of ltiiuor s&m-, and 

that the Liquor Control ?oard,wss iiuthorized to spealfy 

the ~~1x8, shape, md method of printing li.~uor stampa. 

ive follow this opinion and by virtue of the authorities 

and reason8 therein set out, in addition to t&a fact that 

the Liquor Control ?3oard ha8 beeri tested with broad power8 

for athUltIiSt8Ting and enforoing the Liquor Control ket, we 

are oi the opinion that the Tsras Liquor Control Board ha8 

th@ duty of deoidlw whether printed or engratved rstaqm 

are to be used. 

We aow direot our attention to your maon que8- 

tion. 

Words very often Ewe difiemnt m 

be used a0 a~ to oonvey alrrereat ldea6. 9 

ward w8ngr5r0Q .* on the one hand, a8ng1p~mil~ rear be me& 

M as to mecu1 Wia out in; to sake by iaelslon; to out with 

a graving lnntrwaent in order ta f'ors an insoriptlon or pietoriel r8pr858ntation....~ iT8bet.esT8 Bew International Dlotlonary. On the other kind, *engraved* may be used so a8 to 

mean -....to print BY PB- 0f d phtti 80 rori+tttd, 0rt~ 

speclf,, in reltlsd or embossed oharcroters; as to mgraye a 

8dLl 

9 

card.* xebster*s Sew Int8rnatfon5l datlonary. 

Reoogn zing thle fact, in det.em&nIng the mmi.ag of a word 

6B It 18 USed in a 8t5tUt6, the ftiqUiQ' i5 Slot 85 tr, the 

abitraot meani . oi the wwd but an 60 t&e 6ense l.n whiob It 

16 UBed, and TV 3a demanda a 8oMid8lYitiOa of the eonteXt, 

subject n&teI, and int8UtfOn Ot th8 L&f4~atw8. 39 Tex. 

Jar., 880. 204, p. 196. 

The L6gIalature ham prdati in Article 66646, 

fmpra, w...+ill contzaots tar etalqpa xeqtdred by #Ia Act 

&all be let by the Z-oar% of katrol as provided by law...* 

There are only two Pitcntutes wlzioh the Legrolarure oould have 

had in mind, end these a18 Artisle 608 and &rtIo~e 664, fr’crrUOR'n &Yised citil %atut08, 1866. t&iel% 6% mlatw ti 

th8 purahase of supplies, md by the s~preS0 term of the 

statute, this refers to such ortia~es aS tWniturB, fiXttlTcU,, 

books and tschnlcill instruments. On the other hand, irtiale 

608 refers s-~0lPiaally to printfng, sltationery sad augpllea 

or liice charnoter. 'ihe L%&ielloture hayIn& provided for the 

prlntlng or angrerlug of ths weeassry l.fquor stiimps, It is 

olsor that th8J' contemplated that the staEi$Yii mulLd be let in 

oomplIaroewSth :rticla 608, Qpra. In view of the above 
Honorable Srry &or, chzirzmn, page 5 

s.nalysie of the pertinent statutes, we um of tte opinion 

that the word *an~raved* 08 used in ..rticle 64645, eupra, 

raeants the act of transferring impressions from a Rforrxm or 

6 

late to paper or other suitable aubatanoe, or, 513 defined 

y Piebster's Internationsl Dletlonary, '....to print by 

meen of a plate so tomed, often spealf. ia raised or anbossed characters; as, to engrave a oalllug card." 

pie are referred to 20 C. Cr. 12412, note 48, whloh 

alter the 0888 of Xatter of mrican Banknote Co., 27 Xiso. 

572, 575, 58 N. Y. Sump. 275, and to Youre~ (Yuen&n&) ~6. 

Sahlle, 12 Fed. 97, as outhorlty for t&e proposition that 

printing and ewering are always to be distinguished. Law 

booka such as Corpus Juris are referred to a8 text or aour 

books owl me authorities only bwftr a8 they em sup orted 

by the aesea cited tharoin. Wa ham ocnreiully ttmai.m g the 

~88e of xattss of ~~r1w.m mnkxmte Co,, wpra, and rind 

that thZs deal&on ua8 renbsrcrd by a lower Court in New York. 

on Surther exawlnetlon, we f’lnd thrt t&la dealsion (of the 

lower oou?t) we8 r~veroed by the r;gpellate Ciirlolon of New 

York, People (IX ml. merloari Banknote C3. vs. Norgan, 40 

F;. y. tiupp. llQ9, and this nreraal was affirmml by the hlgheat court OS the State of New York. Wopla ex re1. hlornrioan 

Banknote Co. vs. Borgan, 57 N. 2. 1120. 

we ham id.80 emml.ndl the oam of YuenWw vu. 

schils (Clroult Court, Now Yook l&52), I2 fed. 97, and do 

not bellem, Chat this case is in point. fn that ease, the 

oopyrlght statutes of the Federal Government under conalderet&on provided, S.n aubateam, that a oltiaan or resident of 

this country might obtain a eopyr[rrlght ot any book, zssp,~ 

print ohrom, anb othbr siallar artioles OS whlah ho was 

proprietor. The twiurt held, in mbl)taaea, that -8 print‘ 

scant eny aark or fora made by lmpresalon or print& an;lehtng printed, OS Q pb3ture hpassf3d frtnn an ewrnfe & plate. 

Trusting that tbla satisiaotarlly amwere your 

r;uestions, we em