Hon. Robert S. Calvert 

Comptroller of Public Ac,counts 

Capitol Station * 

Awtin, Texas 

Dear Mr. Calvert: 

opiuion No. s-9 1 

Re: Applicability of the tax on 

coin-operated machines imposed by ,Article 7047s - 2 

et seq., V&S,, to coin-operated mechanical ridirp 

devices. 

Your request for an opinion from this office reads in 

part as follows: 

“Articles 7047a-2 to 7047a-18, as amended, 

levies taxes on certain types of coin-operated machines. 

“At the present time there are quite a number of coin-operated mechanical riding devices 

operating in this State. These rides are in the form 

of hobby horses, airplanes, boats, etc. and are operated with a 5$ or lO$ coin. All of the rides are 

for children. 

‘I will appreciate your opinion as to whether 

:&r not tlna above described coin-operated mechnnical devices are subject to this tax levied by Articles 

7047a-2 to 7047a-lg. To my knowledge there fs no 

litigation now pending that would have any bearing on 

the above question..” 

The definitions of terms and phrases as used in the 

“coin-operated machine tnx” statute appear in Article 7047a-2. 

Subsection (c) read@: 

“The term ‘coin-operated machina’ a6 ~uscd 

herefn shall mean and include every macafiu or device of any kind or character which is operated by 

or with coins, or metal slugs, tokens or checks, 
., , 

Hon. Robert S. Calvert, page 2 (S-91) 

‘music coin-operated machines’ and ‘skill or pleasure 

coin-operated machines’ as those terms are hereinafter defined, shall be included in such terms.” 

Subsection (e) reads: 

“The term ‘skill or pleasure coin-operated 

machines’ as used herein shall mean and include 

every coin-operated machine of any kind or character whatsoever, when such machine or machines dispense or are used or are capable of being used or 

operated for amusement or pleasure or when such 

machines are operated for the purpose of dispensing 

or affording skill or pleasure, or for any other purpose other than the dispensing or vending of ‘merchandise or music’ or ‘service’ exclusively, as those 

terms are defined herein. The following are expressly 

included within said term: marble machines, marble 

table machines, marble shooting machines, miniature 

race track machines, miniature football machines, 

miniature golf machines, miniature bowling machines, 

and all other coin-operated machines which dispense 

or afford skill or pleasure. Provided that every machine or device of any kind or character which dispens’es or vends merchandise, commodities or confections or plays music in connection with or in addition 

to such games or dispensing of skill or pleasure shall 

be considered as skill or pleasure machines and taxed 

at the higher rate fixed for such machines.” 

The coin-operated mechanical devices referred 

._ . ._ _ . . . . . . . 

to in 

your OpiniOn request come Within the purport ot .‘skilL or pleasure 

coin-operated machines” as that term is defined in the taxing statute 

,and they are therefore subject to the tax levied by Article 7047a-2 

et seq. 

The doctrine of ejusdem generis imports that general 

words followin an enumeration of particular or specific things will 

be co dings med to of the same kind. 39 Tex. Jur. 202, Statutes, 

Sec. 109. A careful consideration of the verbiage used in the dsfinitions provided for under Article 7047a-2, and especially subsection 

(e), will reveal that the general words precede the specific enumerations and that the doctrine of ejusdem generis will not apply in this 

iimtaixe. 

The gist of subsection (c) is that the term “coin-operated 

machine ” means every’machine or device of any kind or character 

operated by coins, metal slugs, tokens or checks, and that “music coinoperated machines” and “skill or pleasure coin-operated machines” 
Hon. Robert S. Calvert, page 3 (S-91) 

shall be included. The gist of subsection (e) is that the term “skill 

or pleasure coin-operated machines” means every coin-operated machine of’ any kind or character whatsoever when the machines are 

used for amusement or pleasure, or afford skill or pleasure, or are 

used for any other purpose excepting the vending of merchandise, 

music or service. The statute continues by stating that certain machines specifically enumerated are expressly included in the said 

term. 

The term included is not a word of limitation but rather 

of enlareement. Peerlc ?-Carbon Black Company v. Sheppard, 113 

S.W.2d q96 (Tex.i CW.ADD. . . 1938, error ref.). Conseauentlv indIscrimfnate application of the doctrine. of “ejusdem generis‘” would do violence 

to the intent of the Legislature as revealed by the language of this statuk under consideration. 

SUMMARY 

Coin-operated mechanical riding devices are 

“skill or pleasure coin-operated machines” as that 

term is used in the coin-operated machines tax statuk (Art. 7047a-2 et seq., V.C.S) and are therefore 

subj~ect to said tax. 

Yours very truly, 

APPROVED: 

:W.‘V. Geppcrt 

Twatfon Division 

JOHN BEN SHEPPERD 

Attorney General 

Mary K. Wall 

Reviewer 

Burnell Waldrep 

Executive Assistant 

John Ben Sheppard 

Attorney General 

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