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 aigiiretto tar 

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 *rirst ralet 4r 

stmle." 

said ssoti4n rurther prarldemt 

*Poyaont tar suoh 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. Charley Lookhart, Page 8. 

Ssotion 5 of tha Aot provides in p&x-t as rollast 

Vrovided that the stamps shall be atflxed 

by ths distributor 46 ssoh individual 9soksgs 

of oigarsttss that till be handlead, sold, distributed, or used; . ..* 

It is also pmvidsd in Motion 3 or the Aatt 

%tataps in unbroken sheets or one hundrad 

(100) stszsps msy bs exohangsd, with the Trsssurer 

only, for stomps of a different damssibation. 

Bovidsd, further, that the Trsasurar shall ba 

authorlead to make rarunds 011 unused stsmps in 

unbroken sheets OS not lass than one huudrod 

(100) stsmps oaoh to the persoa who 9urohssad 

said 6tara96 only when proor 66ti6raotcmy to said 

Treasurer is hrttish4d thst any sta61ps upon 

whioh a Miund 16 ruqttestud were properly pruc 

ahssad fran said Troasurur and psid for by tha 

person raquaetisg su4h r&usd. Suah rarund 

shsll bo mada rroln revonua dorivsd rroi6 this 

Aot boron suoh revenue ,is alloaakud 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 or tha tax herein imposed on an 

individual pokago or oigarsttes artor said 

etsmp has, anterior to suoh usa, ~0.6 QT po6ee8- 

6i4n, bee! used an 6 preTiou6 4r 669tir6tO indiTidual 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 airixed to 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. 

St6J69 suah'ai~ar4tte6 end the pO66466iOtl or 

unstaa94d 4:&3X'4tteS without the 9O66O66iOu AL-- ~I.& _ 

am. 

0r 

WJO reqUislEe aEtOUIt% 4r nUmbOr Or 6t61~pS Oh611 

be prima taolo arid4noa that said aigarutt46 ar4. 

po6646sud for the purpoee or 6mklng a l r :r St 

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 6t6iU96 arrix4a 

to rsprsaent the tex as levied herein; . ..* 

Seation 24 (b) of the Aot prOlid46: 

The Tr4iasurer may 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 noon as 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 in Texas 

for the 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-4 Or opi6ion that it 

is not 4ontsPtplatbd therein 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.46 and 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 oc6n914te d46truotlon. 

It-St be taken th6t th4 oriSSi4n Of 6W Mr~~OS t0 

refund On dQStrW4d 6t46~p6 w66 intentional. IU hot, a 
Hon. Cbarley Lookhart, pags 4. 

Vttl'y good reamOtt tOl? suah Wi66iOtt Inay be 666ige4d, 6uOh 

r4a60e bsing a hgiShtiT4’ r4aO&tfOe that refUttd6 Should 

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 St6Ul96 60 th6t the Oiiiour 

may he4r4 an opp4rtuttity to ie6peot them, not only ror tho 

purpose or d4tsrainlng tha numbsr 4r st6mps upon whioh 

refund shoumbe -do, but also ror the pur906e or datermlxiing whether Or not auah 6t6~196 hare 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 OVED J-CL IO, 19%