The Houston daily post. [volume] (Houston, Tex.) 1886-1903, 1902-11-24
THAT TAX ON MEDICINES.
Attorney General Makes a Very
Explicit Statement.
IS NO LAW FOR IT'S IMPOSITION
Except When Certain Facts Are Clearly
Established ano This Must Be Done
ia Each Case.

Austin Texas, November % with refer.
onoe 10 the tax on certain medicinal bit.
ters sold as medicine. about which 80
much has been said recently. Attorney
General Bell advised the COMPTROLLER on
the subject in the following opinion today
Hon. r. NJ. Love, Comptroller. Austin.
Texas
Austin, Texas, November 90 1909. Dear
sir; have your letter OF the 18th In.
stant, In which you Inform me that you
have received numerous letters from dif
frent sections Of the state asking wheth.
er a drrgglst who sells Peruna and other
thinqs whch are designated as proprietary
meaioires. is required 20 pay an occupa.
ton tax or not
The law relating 60 the subject inquired
about is contained IN article SO6Oa OF the
Revised Statutes OF Texas. as amended by
chapter l5S OF the acts OF the Twenty.
nith legislature, aud Is so clear that I Do
not see how it can be made clearer 10y an
opinion from the attorney generals de.
partment' but ms | have received a number
or letters similar 90 those to which you
refer VIII write this letter In the hope
mat II u be made public al Interested
10 the matter VIII understand Just what
the law ON the subject Is, as believed TO bo
ny the attorney generals department
Every person, firm corporation or ASSOC
citation Of persons selling opiritIpus, Vinuus
or malt liquors Is required Go pay tpC oc-
cupation tax provided fer IA the statute
60 which reference has hoen made No
inquiry as TO whether sdah liquors ulc
Intoxicating or not IL fog lrcd ur permit
ted The law Itself provides 'hlt tbs set
WI selhhnE slirilu9usi Nnops NY mau i,l-
uuiH shall SUBJECT those doing 80 = Inc
pay lhHHhl ~ me laA.
NVllher ietupA nor any similar product
~ referred t9 ~ the law by manic, but
IT,. l"tinh OF asS p, ~ }n ~ PplSWls SET
Ivy Ivy mtulSatea ulI' s,s cauEo'' oi lIyul ii"S
~ mr'N'NH''"n H"'" ''N Tue '"N P'"'piN"
rtts ,,, COZ, ..,,,.,,... 20 ,,,,
w. 10y see ,iiWlsvs +" puuA,vh W l9N'
AZ ,''" ~ 'iuhn w E,"l1s ''e,
WIN ~ s'iq anu WlGu rs ,N'heu 70 ne
~ nr1,,i,,,' i'' II - '"puu''
MN hone Ma matns ~, roirt vcrv
c.1oy MI 1 1s b nt' nignTJt ~ pom, M
~ a. t 10 f NV 80 u,W fvt W." htt TGiuS
I "a N'uJ N ~, Viuo. M WE, ~, I'LL I'LL
gs MATTE, Of law thnt ,nedicatsd iii.
tora ,,h.n,r IL ~ p,,',,,a "a. -, l,;,,,
eIse' to,', Of 'nnI . ,,, nrN ' s,,nS
n.cdlcatnd l,tt,nI, ,ro c,n,iJ, ~ nraIu.,
inc iutoNirot;on fl,,t tbrv brcomc tnvnhie
ma thai AZ Of ,onrsa n onrstinn IN fact,
which must be prcscntad ON tue trial ~
n case IN which perSnn ig charged with
purs9jnq tTs nv, occ5nstion Of saiiijng ncdii
cntod hIttcrs tnpaLlr I'll trodu, Ing iutf,yi a
tlon without the payment II tax Ion.
posed upon that aVu,artan.
But this Is not NIL The law further
provides thnt "'rhls article a. being The
law to which | have REFEREED shall not
apply TO the sale by druggists OF tinctures
ana drug compounds I'm the preparation OF
which such liquors or medlcnjod blttcrs
are used and sold on the prescription OF a
physician or otherwise and which tlnctures
and drug compounds are not Intoxicating
beverages prepared In the evasion Of the
provisions Of this chapter nor Of the local
optlou law"
So yCu win see that the selling by n
druggist Of tincturos and drug compounds