The Houston daily post. [volume] (Houston, Tex.) 1886-1903, 1902-11-02
IEDlCINES ARE TAXABLE.
lOrney General Bell Gives an Opiu-
ion on the Matter.
lbER ISSUED FOR THE COLLECTION
the Liquor Tax, Which Applies In
eoth "Wet" and "Dy' Counties.
Corespondenee Given Out.

--------.--
\ Anstln. Texas November i-state Rev
feh0e Agent Cunningham handed out tue
tfc|ipwing correspondence today petween
h|tiself and Attorney General Bel regard
Tia the sale OF Peruna. The attorney gen
of6i entertalns the opinion that Peruha
cones under the head Of intoxicants and 10
\ fhef efore liable TO the statutory tax
1Iob J. D. Cunningham, state Revenue
Aeent, Austin, Texas.
Austin. Texas, october 30.-Dear SIR
shaee your two letters in which you desire
:. rs Be advised whether a person. ntn' vo'
!. mari ton or association Of persons selling
petnua. a compound which you say is com'
ntonly sold as a medicine but which Is
asnabie Of producing lntoxication and
wltch may be drunk In quantities suin-
6lent to intoxlcate, is subject to the oc-
eanati ton tax imposed by article J06oa OF
fhs Revised Statutes % In a local option
alStrict and ~ III districts other than thooe
.,n' (which the local option law prevails.
dc statute referred to imposes an oc-
chpntion tax upon each person, nrm, cor
nofation or association Of persons selling
hbiituous. vlnous or malt liquors or mcdi-
eatec bltters capable Of producing iuroXlc1-
fjm whether such occupation is pursued Ia
local option district or elsewhere within
shls state, the provisions, SO tar as the
tsx is concerned, being Identical whether
' 81 sale is IN one or the other o ''en as.
ahe proyiso that this article shall not ap.
ply to the sale ny utugsise VI unctuIc 90
Aud drug compounds in the preparation OF
Which such liquors or medicnted hltters are
uffd and sold ON the preseilPtlQh oi "a
pnyscian OF otherwise ana Wnch tlnv S.,i!,'s
nam Intoxicating
aye prepared IN evasion OF tue pt ~,
Uf this cnapter nor the local optioh NV
applies to such sales whether they are
wsthin the state
IL VIII be observed that article JUbOa, as
anended by the act Of lSed page ~, I'm.
ruSeS an occupation tax upon tht selilhB
0f sphltuOus. vluons or matt liquors or
indicated hitters capable OF producing IN
ioncatlon; hence me tax is imposed upon
thc selling OF spirituous vinous or matt
neuols irrespective of the question as 70
: whether OF not such liquors are capable or
pfoducing ntoNicatlon nut as TO medlcated
bitters the occupation tax IS imposed upon
the selling OF such indicated Differs only
ne are capable Of producing intoMcation.
Peruna or any similar product is a
eprituous, Vinous or malt liquor or Is medi-
dbted bltters capable Of producing iutoxica-
Ton, the selling OF II 10 subject TO the oc.
eppation tax imposed by the statute quoted
Rom
IL, however Peruua, or any other similar
pfo9dqet Is a tiincture or drug compound
K And is not an Intoxicating beverage pre-.
pared In the evasion of the statute referred
"a nor OF t1e FOCAL option Jaw then lts
selnng Dy q druggist does not SUBJECT such
x Mugelst 10 the payment OF tne Occupation
HAi even IL IL 10 cupuDlc OF producing III
tQ ,Ti
ne ens"et 10 your whole question, there
Ap.e' turns upon the issue us 10 whether OF
~ feruna, or similar commodliies whict
Y Y - uSsuneu are chpdole OF producing IN
toAlS9tloh; ;r, dle llnctures OF urug com
RouuTus' ms teuuces ah answer 10 your
nqully purely 70 question OF 1act, ant
- touIt ~ OF jury "nISn might Try eacl
ShSe as ~ ,IhS arise; tours very truly,
tY1oa r y 7; r. Psll, AttUlneg Seherai'
III H,,sti -, - ir ISvtL 1ntttoLiey .GeugTal'
Aust ,f LeSus, U ,.' "o-pear Sir; IN
lynn ~ "a sour opinlon una the issue TO be
Hne ~ ta On tne question: as 70 whether OF
~ ~ IVtu M anu otnuI IKE prouucts tussum
d imus my u.v liiitoAicallhgl are tlnctures
Seterr,gTreS InIIs tne issue can not pc
ssSatiH.i u'oss 'netg 10 POSITIVE IN
SrIuSs a., ilV II1 ms ouiSe, me TAX OIL
,m5ng tbat tbo1 an o. ms nature las
Sorato9ora b aiie5 nie nloAle1tingl nus mo-
riese oevn Oiiscted ana WIN not b'
uLt , sum- dutnorlty sIys collect or moi
1oi. . Iae YAK, rms Is the question NJ
~ tnis ouIce, anu mana ~ mp 10 you, anC
Huie 80 you you, uItsapproVe OF IL VIII say {
~ - =, Sy'eStots IN tue STATE collect tins
thA' nut tne Issue may be determined
Let me near from you. Very respectfully
souIs' -. ID. Cunningham,
state revenue Agent.
hon. ~ cunningham, state Revenue
M Agent
austin, Iexas, october 31.-Dear Sir:
nnVe your letter or the Both Inst, and
pote that you desire to be advised as &
Nnether or not think you should endeavo
20 enforce the collection of the occupation
Bell Peruna and other like products, and Ii
REPLY beg leave TO state that know o