**AUSTIN**

**YE=-=**

Honorable Cbarley Lookhart

Stats Treawrar Aurtln, **Terns**
DearSIr:'

By your letter or 01 this Department as to Tar Law, Artlale PM'?o-1, refunde on aigiirettotar **troyed** by iire. YOU alao
18latuw **that**
ented to the **the** psrrrr**and**antherlty ridems obtain&I fraa 6tin$ the refund?*
1 provldom la pert a8 followat
be paid only en8e **by** the 'iirat sale* in this State dus aad payable as sooa aa suoh rubjeot to a tirst sale In Texas, o l~@~oe the tax a8 soon a8 **mooived** by 

### any **persoa in**  **OQ 0r**  **making** 

### a 

### *rirstralet4r **stmle."** 

### said **ssoti4n** rurther prarldemt *Poyaont tarsuoh tax #hall be 

### l rideaosd by stamps pnroharbd fl'm **th0 -6tlrOl!**  **4Utd eOOUZ'O~~**  

### arrixsd **to** eaoh 

### itttlitldnal 

### paakam **4r** 

### olgsratt88 owaring the tax tbenen afs%mp~aed by tb%r A61 1)

...

### Eon. CharleyLookhart,Page 8.

Ssotion 5 of tha **Aot** provides 

### inp&x-t asrollast Vrovided thatthe stamps shall **be atflxed**  by ths distributor 46 ssoh individual 9soksgs of oigarsttss that till be handlead,sold, dis

### tributed,**or** 

### used;

...*
It is also pmvidsd in Motion 3 or the **Aatt** %tataps in unbroken sheets or one hundrad (100) stszspsmsy bs exohangsd, with the Trsssurer only, for stomps of a different **damssibation.** Bovidsd, further, that the Trsasurar shall ba authorlead to **make** rarunds 011unused stsmps in unbroken sheets OS not lass than one huudrod (100) stsmps oaoh to the persoa who 9urohssad said 6tara96onlywhen proor 66ti6raotcmy to said Treasurer is hrttish4d thst any sta61psupon whioh 

### a Miund 16 ruqttestudwere properly pruc ahssad fran said 

### Troasurur and psid for **by** tha person raquaetisg su4h r&usd. Suah rarund shsll bo mada rrolnrevonua dorivsd rroi6this Aot boron suoh revenue ,isalloaakud a6 h6nfn prw1d.d. " Sootion 1 of the lot **deiittu6** the tsn '"l'r6Tiously Us.6 **st6mp-** as r0m46:

-*9raviouely **Used Stamp** *ahsllnasn 

### and lnoludu any steep whioh is **used,** sold, **or** 9066666- **tad**ror the **purpose** oi sale or 6.66, to 

### aridatao the .payment

ortha taxhereinimposedonan individual **pokago** or 

### oigarsttesartor **said** etsmp has, anterior to suoh usa, ~0.6 QT **po6ee8-** 6i4n, bee! used an 6 **preTiou6** 4r 669tir6tOindi**Tidual gaokage**  **of efgalrtfee**  **to** svidanas tha paplpettt

**0r** tax as **ar~06du.-** 8eation 5 of the **Aot** providsr: uSvary parson, othor than a **distributing** agent, bonded distributor **or** 4ammaa a6rrlar shall befor **reaoiTittg** or aaaapting 841fT6rY a? **aq** algaratter without irtsmps

### airixedto **sviduttou** the **paymat** of ths 

### tar, obtain fP4m ths **TMarur6r th6**  raquisits sm4unt 4r **armbar of**  **6tew?6 neoes** **’ Bax7**  **to**Hon. Oherley Lockhart, Page 3.

St6J69suah'ai~ar4tte6 end the pO66466iOtl or unstaa94d 4:&3X'4tteSwithout the 9O66O66iOu AL-- ~I.&

_ **am. 0r**  WJO reqUislEe aEtOUIt% 4r nUmbOr Or 6t61~pSOh611 be prima taolo arid4noa that said aigarutt46 ar4. po6646sud for the purpoee or 6mklng a l r:rSt 6al4' thereof without st6mps and ylthout payment of the tax levied hursle. *mew di6trlbUtOr in this 8tatu shall oaU64 all aigarettes reaelved by him to have the r4- quisit4 demJain6tloe6 and 6muut or 6t6iU96arrix4a to rsprsaent the tex as levied herein; ...* Seation 24 (b) of the **Aot** prOlid46:
The Tr4iasurermay pranul~ate rUlea and r4gul6tion6'hurounder providing tar the reruna on st6mp6 whiah **by** reason **of damage**  **beam** unfit ror sale or ~64.~
It must bu ObsOrrod that a St6Ep is usbd, onder thu pro~i6ion6 0r the Aot, a6 600a a6 it **16** arflxed to a 96okag4 Of Oigar4tt46 h4ld~subjeot t4 a fiT6t 6614 in T4Xa6, the A6t **4XpI ’** **466~jr Stating**  

### that**ft f6**  

### intended **“ t4**  **inpo60 th4**  **t6X** a6 

### noonas suoh oigarutt66 ar4 

### ruouivad by 6ny 94r646 in **T4X66 rOr**  **the ~~64**  **Or md.tt&$**  **a** ***rbSt 6~414** **’ Or**  **684tW31 ”**  This being tnI4, it **i6** Our 49ft1iOn th6t e0 aathorfty UiStS in 

### the**Aot** to **meke rerund**  

### ror st6m~e~uhiah hate bu46 u64d by attaobieg them to aigaxwttes held b7 a psreoe 

### inTexas 

### forthe **pwqo64 or**  **leaking** 

### a **rir4t** ma14 **or 64III4~**  COttStl-Uitt~

the abU%a ~~OTi6iOIl6 Of the Aot.Wqethur, 46d reading the **Act** as a uholq, 14 ax-4Or opi6ion that it is not 4ontsPtplatbdtherein thet th4 **Tr466UXWr** ahall raks refmul on aigarette 6tamp6, where suoh etaape are **not** produaea berore **him in**  **ordbr** to dumonstrate **the 2tetu.m** **or** th4. dsmage done to th4m **and** the i6ot th6t they ham not **bsett USbd**  to orideeae the p4ylMet Or **th4** t&X. It will be noted that the pr4TiSiOeS of SeOtiOn f% (b) OOti4r 9OW4r On the Tr466urer to jnvmulgate rUl.46and r4gul6tion6 66 t0 the refund only 0r **damaged** 8ttM96. It EUet be aSOWed thst th6 L4gislature U66d the term **wdeme~Qw**adTi66dly, aad in it6 orditmry signirioaeo4 **0r** ie$zry **resUlti** in losa, by my or ird96irmeet,rather than oc6n914ted46truotlon. It-St be taken th6t th4 oriSSi4n Of 6W Mr~~OS t0 refund On dQStrW4d 6t46~p6w66 intentional. IU **hot,** aHon. Cbarley Lookhart, pags 4.

Vttl'y good reamOtttOl?suah Wi66iOtt Inaybe 666ige4d, 6uOh r4a60e bsing a **hgiShtiT4 ’**  r4aO&tfOe that refUttd6Should **be** ma&s only uhue 66tiafaatory eridanae oaa **be** 

### produoud that the st6mpa have not b0.e used to erideeoe the payment or the tax, and that 6uoh 66tiSf6otory proor aae only b4 made by **tbndarimg** th6 dam6g4d St6Ul9660 th6t the Oiiiour **may he4r4** 

an opp4rtuttityto ie6peot 

### them,not only ror tho **purpose or**  **d4tsrainlng** tha numbsr **4r** st6mps upon whioh refund shoumbe **-do,** but also ror the pur906e or datermlxiingwhether Or not auah 6t6~196hare bean USad to evidsnos the peymeat of 

### the tax 60 as to negativa the authority to m6k4 thd ramed.
**Wo** t=St that the **abate ha6**  **iUiiY** 

### answered **YOUi** qu46tioe6. **Youra very**  **tntly ATTOHiBY**  **Cm OF** 

### TEXAS

ASliiSt6~t 

### RwFt OVEDJ-CL

IO,19%