THEA~ORNEY GENERAL 

OFTEXAS 

September 2, 1959 

Honorable Coke R. Stevenson Opinion No. 

-- . 

ww- 6% 

Texas Liquor Control Ljoara 

P. 0. Box 56 Re: Whether subsection 2 of 

Austin 61, Texas H. B. 11, 56th Leg., 3rd 

C.S., directs the Liquor 

Control Board to collect 

a floor tax from all setailers of distilled 

Dear Mr. Stevenson: spirits in Texas. 

You have requested an opinion concerning whether 

or not Subsection 2 of Section 2 of House Bill 11, passed 

at the 3rd Called Session of the 56th Legislature, directs 

your Department to collect a "floor tax" from all retailers 

of distilled spirits in Texas. You have also directed 

attention to the fact that an objection to the Constitutionality of the Act has been made on the ground that if 

it does direct that the tax be collected/it is in conflict 

with Article III, Section 35 of the Texas Constitution. 

The constitutional section referred to is as 

follows: 

"No bill, (except general appropriation bills, 

which may embrace the various subjects and accounts for and 

on account of which monies are appropriated) shall contain 

more than one subject, which shall be expressed in its title 

But if any subject shall be embraced in an act,which shall 

not be expressed in its title, such act shall be void only 

as to so much thereof, as shall not be so expressed." 

The pertinent portions of the title to House Bill 

11 are: 

"An Act. . .amending Section 21 of Article 1. 

Chapter 467, Acts of the 44th Legislature, Second 

Called Session 1935> as amended (compiled as Article 666.~21 

of <Vernon's Annotated Penal Code of Texas) increasing the 

g on distilled spirits and wine. . ." ‘(Emphasis added.) 

In so far as relevant, Section 2 of House Bill 11 

provides: 

"Section 2. Section 21 of Article 1, Chapter 467, 
Honorable Coke R. Stevenson, Page 2 (Opinion No. W- 695 ) 

Acts of the 2nd Called Session of the Forty-fourth 

Legislature as last amended by Section VIII of Chapter 

402, Acts of the Fifty-second Legislature, Regular 

Session 1951, compiled as Article 666-21, Vernon's 

Annotated Penal,Code of Texas, shall be and is hereby 

amended so as to read hereafter as follows: 

'Sec. 21 There is hereby levied and imposed on the 

first eal? in addition to the other fees and taxes levied 

by this act the following: 

' . . ,.fiew rates on distilled spirits specifiedlf. . 

'The term "first sale” as used in Article 1 of this 

Act shall mean and include the first sale, possession, 

distribution, or use in this State of any and all liquor 

refined, blended, manufactured, imported into, or in any 

other manner produced or acquired, possessed, or brought 

into this State. 

'The tax herein levied shall be paid by affixing a 

stamp or stamps on each bottle or container of liquor. 

Said stamps shall be affixed in strict accordance with 

any rule or regulation promulgated in pursuance of this 

Act; provided, however, any holder of a permit as a 

retail dealer as that term is defined herein shall be 

held liable for any tax due on any liquor sold on which 

the tax has not been paid. 

/The provisio&s of the two preceding paragraphs*are'Fecodifications of provisions in Article 666-21, 

Tex. Pen. CodeJ' 

"(2) It is further provided that such portion of 

the tax provided by the amendment to Sectiu,l 21 of tne 

Texas Liquor Control Act by Subsection (1) of Section 2 

of this Act which represents an increase in the tax rate 

on liquors shall apply and attach to all liquor which 

shall be in the possession of any person for the purpose 

of sale. Every person having possession of any liquor 

for the purpose of sale shall on the effective date of 

this Act render and submit to the Texas Liquor Control 

Board at Austin, Travis County, Texas a true and correct 

sworn inventory of,all such liquors, setting forth in 

detail the size of containers and the quantity thereof 

and shall attach to such sworn inventory a cashiers' 

check or certified check payable to the State of Texas 

in an amount equal to the portion of said tax 

representing an increase in .che pax rate on such liquor. 
Honorable Coke R. Stevenson, Page 3 (CPi nion NO. WW-695 ) 

The sworn inventory shall be rendered upon a form to be 

prescribed and furnished by the Texas Liquor Control 

Board. The sworn inventory with cashiers' check or 

certified check attached shall be placed in the United 

States mail, addressed to the Texas Liquor Control 

Board at Austin, Travis County, Texas within twenty-four 

(24) hours after the effective date of this Act, and a 

true, correct and exact copy thereof must be retained by 

the person making such report. Failure or refusal to 

render and submit such inventory and cashiers' check or 

certified check on or before the time specified above 

or the willful falsification of such inventory shall be 

deemed sufficient grounds for the cancellation of any 

permit or license by the Board. The capy of the sworn 

inventory and the purchaser's copy of the cashiers' 

check or ce-tified check retained by the person making 

such report shall be evidence of the payment of the 

portion of the tax which represents an increase. The 

Texas Liquor Control Board is hereby authorized to adopt. 

rules and regulations which may include provisions for 

the present stampsfiig or stamps of the present denominations, to evidence payment of both the increase in the 

tax herein levied and the tax heretofore levied in the 

Texas Liquor Control Act as amended." 

There can be no doubt that the tax increase imposed 

by Section 2 of House Bill lllsintended to apply .to all "floor 

stock" held by retailers for the purpose of sale as of 

September 1, 1959; the direction to collect the tax from the 

retailers is explicit. The question that must be decided is 

whether or not such intendment and direction are comprehended 

by the caption of the Bill. 

The purpose of Art. III, Sec. 35, Tex. Const. is to 

insure that legislator, lawyer and layman are reasonably 

apprised of the nature or contents of each particular bill, 

thus avoiding deception and giving those who are interested 

in a subject under consideration an opportunity to be heard 

thereon. Sec. 39 Tex. Jur. 77, and cases there cited. Said 

section is to be liberally construed, i.e., it cannot be 

given a construction which would embarrass, defeat or retard 

leaislation. Ibid. P. 80. Particularly is this true in 

regard to revenue measures. City of Beaumont v. Gulf States 

Utilities Co., 163 S.W.2d 426 (Tex.Civ.App. 1942, errorefused). 

Giving the caption to H. B. 11 literal interpretation, 

its purpose (in so far as relevant) is to amend Art. 666-21, 

,Tex.Pen.Code, by increasing the tax on distilled spirits and 

wine. It should be noted that the .caption does not specify 
Honorable Coke 

the .~-- amount, or 

The tax levied 

R. Stevenson, Page 4 (Opinion No. WW- 695) 

the nature of, or who is to pay the tax increase. 

by A.P=~-21, Tex. Pen.Code is imposed on 

distilled spirits and wine on which the tax has not previously -.-.- - 

been paid. (See quotation o??Sec. 2.T H, 

-,.- 

ConseEtiy, 

By-il,upsa). 

it is clear that any interested person(harticua retailer) would reasonably be put on notice that the amendment to said Article might make provision for the collection 

of the tax increase on all liquor held for sale as of the 

effective date of the increase. 

It is well settled that the caption of a bill need 

not state every detail designed to effectuate, accomplish, or 

enforce the main object of the act, but is sufficient if such 

main purpose is stated. Continental Bus System v. Carney, 

310 S.W.2d 676 (Tex.Civ.App.1958, error refused), City 07 

Beaumont v. Gulf State Utilities Co., supra. And see 39 Tex. 

jur. 90.7s stated in Wilkinson v. L yen,, 2U'( S.W. 638,640 

(Tex. Civ.App. 1918): 

"It is also well settled that an act of the Legislature is unobjectionable on the ground that it contains more 

than one subject, if those subjects are germane or subsidiary 

to the main sub,iect; that the requirement of the constitutional provision is addressed to the subject, and not to 

the details of the act, to accom lish the main object of the 

act,and such details may be mu tifarious. miffS=te, -+- - 

TTex. Cr. R. 63, 109 S.W. 176; Singleton v. State, 53 Tex. 

cr. R. 626, 111 S.W. 736, and authorities there cited." 

(Emphasis added.) 

Section 2 of H. B. 11, in effect, does three things: 

1. Specifies the new rate applicable to distilled 

spirits and wine. 

2. Clearly expresses the intent that for the puspose of the rate boost, "first possession" 

shall include possession of stock held for sale 

on September 1, 1959. 

3. Directs that the tax increase be collected on 

all such stock. 

It is clesr that Nos. 2 and 3 above are designed 

solely for the purpose of effectuating the tax increase, and 

are germane to the main object of the Bill as stated in the 

caption. 

For the reasons above stated, you are advised that 

the provisions of subs. 2 of Sec. 2 of H. B. 11 are consti- 
Honorable Coke R. Ste.venson, Page 5 (Opinion No. WW695) 

tuitional. Accordingly, you are directed .to collect the tax 

increase from all retailers on all stock held fo;, sale as of 

Septemoer 1, 1959. 

SUMMARY 

Subsection 2 of Section 2 of House 

Bill 11, 3rd C.S., 56th Leg., directs the 

Liquor Control Board to collect a "floor 

tax" on all stock held for sale as of 

September 1, 1959, from all retailers of 

distilled spirits and wine in Texas. Such 

provision does not contravene Art. III, 

Sec. 35, of the Texas Constitution. 

Very truly yours, 

WILL WILSON 

Attorney General 

By: 

k N. 

t+ 

Price ' 

JNP: lp 

APPROVED: 

OPINION COMMITTEE: 

Geo P. Blackburn, Chairman 

J. C. Davis 

James R. Irion 

Marvin H. Brown, Jr. 

REVIEWED FOR THE ATTORNEY GENERAL 

By: 

W. V. Geppert