It is clear that the use of the term "seizure,forfeitureand sale . . . under the terms . . . hereinaboveset out . . ." in Art. 7.32 does not give the Comptrollerthe right to forfeitor sell seized cigarettesin any manner other than those set out in Arts. 7.30 and 7.31. A fundamentalprincipleIn the constructionof statutesis that a provisionfor a forfeitureshouldbe strictlyconstrued,and it should be interpretedto prevent,ratherthan to cause,a forfeiture. 19 Tex. JUT. "Forfeitures0 4, and cases cited therein.
Chapter7 "CigaretteTax Law" providestwo methoda for the Comptrollerto sell seizedcigarettes: forfeitureand summarysale. Sine no other processhas been providedby law, the term "otherprocess providedby law" at the end of Art. 7.31 does not enlargethe remedies availableto the Comptroller.
SUMMARY
Chapter7 of Title l22a,'"Taxation-General", Revised Civil Statutesof Texas, providesonly two methods of disposingof cigarettesseizedby the Comptroller's Department: Forfeiture,as providedby Art. 7.30, and SummarySale, as pro- vided by Art. 7.31. HonorableRobert 8. Calved.,Page 4. (m - 848)
Yours very truly,
WILLWIISOH AttorneyGeneralof Texas
Cecil Cemack, Jr. Assistant
CC:ca
APPROVED:
OPIuIOri co19rLzTpEE: . W. V. Geppert,Chairmen
Dean DaVis
Larry Harisrove
Jerry H. Roberts
James Farris
REVIP#DFORT~A!fTORALO[ - BY: LeonardPassmore