OFFICE OF THE ATTORNEY GENERAL OF TEXAS AU8TlN

Maroh 13, 1939

Bonorebla Coo. 

### Cmptrollor Of Ateln, Taxa

Noroe h&m

m*poam oa the aowa t BftcrrWOAt3.

another draws next weok* Ii no one hold8 tho nubor OOTIWLI than tha drawing ondlng to any 

### other atub drawn, with until a holdoz- . 

### HCQ. CcoeR. i?Qioppard, Xoroh 

### 13, lB939, **Pa** 

### 8

Tou aak our oplnlon whathot radar tho above faatr 

### the to$ 

### tax pralaod ln Artlolr, VOWi, Rovlwd OlvllStatu?as, la duo on suoh traaraation8.



### Artiolo7047f (a) and 

### part of **(b)** 

### roads **aa follows:**  9ivory poreon, fira,:me 

### oorpratlon 0mawing a 

### thoatro,

plac0 ofam tum iaont,

or l 

### y buminoar uatoxquimo

in oonnootioa

with tho qm.ration 

### of whloh a prizkln .Wo form or moneyor acnaethlng of talru ia offorod or glvon to one or ~OITO patrms ai 

### mob thutro, 

### pluoo & amusamant 

### or bualnoss 

### cmtorprlra,

and not ~iron to all p&as thueoi paylnnp. tho uprs ohargs for ray 

### oort a l a l orvioo, 

### oomwdlty, or l

ntertalnmant 

### mhallaako l 

### nrlfiod monthly report oa tho &rontpflfth day Of 

### oaohmonth to tho 

### Oargtrollar of Pub110Aooouatr of tb 

### 8tatoof TUXA~, 8hodng 

### the amount of money 

### 80 glron in prizor, and tho 

### mlm bf all prizes or awards 110 

### gtvmn ia oonaootion wlth 8uoh bual- #II dud- tho nort praoodS~& r~onth~" 'LPbrola herabg~laviad a tax 

### aqualto 

### twanty p0 r l

### omt (80$)of thb wklue Of all moh llbllsy, prlro0, and award8 

### oaoh and 

### a

d ~.VWI in eoxuwotlon

with tho operation oi 

### of the fcregolng 

### bu8lnrss l torprlror, aad 

### at tho tlso of mdclq thb report to tbo amuptroller of PublAo 

### Aooount6 the omar or operator of any 8uoh bmlaesa shall pay to the State Trm~umr Buob tar upon tho total 8nount of money, prism, and 

### l wu-dr rq given during the next prooodlng 

### mth * . lî Xt will be noted that for the 

### tax to k 6110 the 

### rlzoamst +hr 

### ba &an in aonneotlon with the oporstloa

of a 

### aa 0, &ma of 

### amasment Or bu82nem entorprlao.Menifoatly,

tha aat of glrln6away the Friarocimotomtltuto its own pleoo 

### cf munemcnt or businass l ntarprlso. Hsrmo, lt 18 oloarenoughthat tho Chembarof Ommeror, baiag noltbr the owner nor operator or a pleO0 of businorrr, is not Pablo Sor tho 

### tax. The #fawchantB offer a difiorant

not 

### anmor

. glvoli may in Oonantorprho~ The mm&ants pooled gift fund, and ia 

### ano *low of the givenaway ln oanaootlon

with the opcsrmtion 

### of thalrbwlno88wr Howotar 

### w o 40 .not 

### ba lia t e

l uoh to & true in the 8oa6ooontWp&~ob by the mtetite.

KS beliom that 

### ~rtiole7047rwas iatandod 

### to lrrf a hoary 

### tax upon the 

### g%rlngof l .prlzo am tha orcwnlng- . 

### lion.

Coo. R. 8happmd, Yaroh 

### 13, 1939,Page 8

eohiovameat ol UI rdrortirin~ l ohome intended to multiply the swtollar8 of the partloular place oonductl~ th6 awnpa&F* 

### That it 

### war not intsadoa to a 

### of the award of a P ply to 

### Orory lnstanos 

### fro provleloner

(1 ,lft or prize la qu te 

### oloarlyrhum br f enlywhoa eivon ewe7 &n eonnaotlon with the oparatlon of a theatn, plaoo of amuwnt or bueinoee 

### entrrprleo

la tho.tar~dm, and (8) only an 

### tieretor lr lltsbla for the t-a%

Whena marohant ekply dallkorr tho maoy to a 

### thlraparty to bo wea not to 

### bring tho people Into tlu aoaor*e 

### partloular

plao0of bueidese,

but to elmply

got them t0 oome to tOwnWhOi 

### thoy are 

### a6 llkalyt0 

### g0 intO 0n1Y plaoe of bualnses 

### aa another, this ICInot gIring the prlzo my.in wameotlon 

### with the oporotlon of hie l



### toro eny more than in l 

### oanootlon

with the opsretlon

of ate 'E plaoo of bu6hloee la 

### town,whothor 

### oontrlbutlng to tha Stan OT not.
Pmzn tta 

### Opirlon

of sub 0 Ecalth

In 8taW f. 9an ?atrlalo

Cannlag

aOo, 17 so WR.(8

e; 160,wo quote l

### e follms~ CThsrule lrrt!xat

the ecurts mayaotertmd ep give epooial 

### eignlflotmae or a0 wmeo4oear paoullar 

### or etralnsd oonmtruotlon

of ruab pla L” term8 aa thoao -ployed ln c;rder to eubjoot a par

### tloulisr

oamnodlt rent. Tho rule f to 

### a tax lmpO8ea

### by the gmcma, rather, that in the lntorprat&Ion of etatutca i.2~ oeing taxes their prwl8lane will not k+ extended iI y implioatlon beyond tha plain import of tho language used, nor will their Operstion bo anlar ~ealfieally d to ap’;ly to sub&iota not

ino& ad therein, and ‘in oa8a of r bcubt tby are oonstrued moet etrongly agalnnrt the 

### gotekrm3ent

ana in favor of the 

### oltleon.* 85 

### R, C. L. pp. l&L2 1093 35 Cyo 1laQ~ 86 Ano a me6 -8 O* LOW (ix Ea.1 660; &Pi Y* ~otid, 845 Il. 3. 15P 3s s. ct. 53 68 L. Ed. 8lli 

### una0noob

‘Im S~hOOl’Diat. (Tar. U~V. 

### As.) 149 8.79. '773." In this aonnaotIon SO We Otto tho Oa6Q 

### Gf y$lbW Cab Uo. t. Penglllp, ll 9. W. S) St50 etruotlon of a tai etstuto, an& 

### where i 

### l~~vol+lng

tho oonn ;luCgo Conner rcrfer~ to mthe Samlllar 

### rub that tax lewa l 

### ra to 

### bo l

onstrue b 

### etriatly,*

Our opinlo~

la 

### that tkrrr 

### 18 no liability on tho 

### part OS **the** 

### merohente~. .

,

*

.



### Bon. Coo.H. Shappud, Maroh 

### 19, X$959, Paso 

### 4

Whrtharor not the iaotr rrt forthrbow dirrlost 8 1otter 

### ir lmmtarliil to 

### all8 inquiry

uid need not ho hero 

## art+3

bLa.
Tourswry truly
ATl’ORl;Ey =

‘RAL OF 

### TEXAS