### THE ATTORNEY GENERAL OIFTEXA~

Hon. Joe U. Lovelaae County Attorney Cam County Linden, Texas OpinionRO. v-844.
Re: The legalityof possessing not more than one quart of liquor In Texas without papent of Texas tax.
Dear sir:
Your letter and brief requestingan opfnlon Ia set out, In part, a8 follows:

“In Deoeaber o? 1948 the defendantuse legally arrestedand was found to have in his porsersionone full pint and one partialpint of whiskey whlah bore no Texas atamp and no valid evldenoewas affixed theretowhloh ahowed that the stamp had been paid. The evidence showed that the whimkey was bought la Arkansas, in compllanoerlth their laws, and was brought into Texas for the personaluse of the defendant.
“Is there a conflictbetween &Male 666- 23a, Sea. 4 (P.C,)and Article 666-17, Sec. 12 P.C. t t 18) on the one aide, and Artiale 666-17 P.C.) on the other side? “If there Is a oonfllctbetween the Statutes enumeratedIn the above paragraph,did Articles 666-17, Sea. 18, P.C., repeal, bg lb plloation,Article 666-23a, Sea. 4, P.C.?
To arrive at a proper determination of these questions It must always be rememberedthat the Texas Liquor Control Aat as a whole presentsa broad plan for the regulationof liquor.

ArtSale 666-17,paragraph (18),V.P .C*, Is quoted as follows:Bon. Joe W. Lovelaoe,page 2 (v-844)

"It shall be,unlawfuYfor'anyperson to Import, or to transportInto thfs Sty&e from any plaoe outslde~theStsrte~any~llquer, In exoews of,

one (1) quart, in containersto whioh have not been affixedproper staiktax : .;$m;gd,F&sana;nte;d

P locatedwlthzn,'the state boun&ar$es,

unens the same shall be~oonslgned~t the holder of a Wholesaler'sPermit authorkag the sale of such liquor and at his plaoe of business . * Article 666-23a,paragraph 4, V.P.C. provides:
"It Is provided that any person may bring Into this State not more than one quart

the required State tax atamps."
It is apparent that the above quoted sect$ona of the Texas Liquor ControlAct apply to differentfaot situations. Paragraph (18) of Artlole 666-17 applies to a pereon importingor transportinginto this State any Uzuo$ in excess of one quart, while paragraph4, Artl- -23a, applies to any person bringing into this State not more than one quart of liquor for his own permmal use. Therefore,the two seotionnare not in conill t Sinae there Is no confllot,Article 666-17 (18) doe; iot repeal paragraph 4, Art&e 666~23a.

In Role8 v. State, 132 S.W.2d 881, (Tex.Crln. 1939) the Court aft1 d the judgmentof the trial court by which Roles was ozicted for having possessionof Wh;h:t; in a pint containerto which no stamp tax was

This case specifically distinguishes

the holding In iorton v. State, 105 S.W.2d 669, (Tex.Crla. 1937) which stood for the pro$obitlonthat a person could bring a tax-exemptquart or less Into the State. In the Roles decision,Judge Rawklas said:

*It appears that appellantwas transporting the liquor from Louisiana Into Texas. Our State's attorney ealla attentionto Horton v. State, 132 Tex. Cr. R. 488, 105 S.W. 2d 669, suggestingthat our holding there might be regardedas against eustalnlngtheHon. Joe Ii. Lovelaae,page 3 (v-844)

oonvlctlonhere unless a change In the statute be mentioned. The holding in Horton's case was based on a provlslon In **Seotion 4**  of Ar;;rgt* V$q~;~s 2?:xi6FjC. (Ads 44th Leg-

. The provlslon was omItted fr&'~ald Section 4 under the Aots of the 45th Legislature.

. . . Attention la called to the ohange In the 'TexasLiquor Control Aat

’ so any apparent oonflletwith the holding here and **in** Horton*8 case, supra, may be dispelled." The facts in the Boles case are slmllar to the fat&B set out In your requexnaacly, that the defend-t possessedone pint of liquor for hls personaluse aad without the payment of tax. Therefore,under this authority,while a person may bring into this State not more than one quart of liquor for his own personaluse, if sueh person falls to pay the requlred tax, he has vlolated the Texas Liquor Control Aot; to tit, possesslng lllloitbeverage.

There Is no conflictbetween Artiole 666-17 (18) V.P.C. and Artlole 666-238 (4) V.P.C. inasmuchas Article 666-17 (18) applies only when the amount of liquor imported into this State Is In excess of one quart and Article **666~23a (4)**  applies only where the amount Is one quart or less and Is being used for personaluse. A person who brings **into** this State one qu& of liquor or less for his own personaluse, and does not pay the required tax, violates the Texas Liquor ControlAct, to wit: possessing illicit beverage. Roles v. State, 132 S.Y.2d 881 (Tex.Crlm. 1939).
Yours very truly,
ATTORIVRY QRHRRAL OF TEXAS

ATl’ORItRY QRNERAL JR:lg:bh John Reeves AfiiBistanf