E Y GENERAL OF XAS
June 10, 1960
Honorable~RobertS Calvert Comptrollerof Public Accounts Capitolstation Austin,Texas opinionno. ww - 848
Re: Method of disposingof cigarettesseized.by Comptroller'sDepartment under provisionsof Chapter7, H.B. 11, 56th Leg., 3rd C.S,
Dear Mr. Calvert:
Your requestreads as follows:
"Since1948 the State Comptroller'sDepartment has accumulatd, by seizure,cigarettesin the amount of 2,513 packagesof twenty (20) cigaretteseach. n. a .
"In the secondparagraphof Subsection3, Arti- cle 7.31 of Chapter7, House Bill 11, enactedduring the 3rd Called Sessionof the 56th Legislature, provides, 'In the event the cigarettesseizedhere- under and soughtto be sold upon forfeiture,summary sale, or "OTHERPROCESSESPROVIDEDBY LAW!'and in Article7.32 of same Chapterand House Bill.referred to above provides"the seizure,forfeiture'andsale of cigarettesand other propertyunder the terms end conditionshereinaboveset out, and whetherwith or without court action'.
'The wording in these referredto articlesim- plies that the sale of these cigarettesmay be made, withoutmeetingthe requirementsprovidedfor in paragraph(1) of Article7.31 of Chapter7, House Bill 11. . .
HonorableRobert S. Calvert,Page 2 (WW - 848)
"I have been informedby the manufacturersof the cigarettesinvolvedof their willingnessto pay, to the State of Texas, in money the full value of their cigarettes,upon returnto the factoriesof the cigar- ettes.
'Will you adviseme if I can legallydisposeof these cigarettesin such a manner or what other pro- cess is availableunder the provision'otherprocess- es providedby law' and my optionunder to 'withor without court action."
Chapter7, "CigaretteTax Law", Title 122a, "Taxation-General", RevisedCivil Statutesof Texas, reads in part as follows:
"Art. 7.30 Seizure (1) All cigaretteson which taxes are imposedby this Chapter,which shall be found in the possession, or custodyor within the controlof any person,for the purposeof being sold or removedby him in fraud of the CigaretteTax Law, and all cigaretteswhich are removedor are depositedor concealedin any place with intentto avoid paymentof taxes leviedthereon, . . . may be seizedby the Comptroller,with or without process,and the same shall be from the time of such seizureforfeitedto the State of Texas, and a proceed- ing in the nature of a proceedingin rem shallbe filed In a court of competentjurisdictionin the county of seizureto maintainsuch seizureand declare and perfect said forfeitureas hereinafter provided. . . .
"Art. 7.31 Sale by Comptroller In lieu of the forfeitureproceedingaforesaid, the Comptrollermay elect to sell the cigarettesand propertyseizedby him in caseswhere such propertyap- pears by the report or receiptof the officerseizing same to be of the appraisedvalue of Five HundredDol- lars ($500),or less, by the followingsummaryproceed- ings:. . .
"In the event the cigarettesseizedhereunderand soughtto be sold upon forfeiture,summarysale,nor other processprovidedby law shallbe unstamped,the officerssellingthe same shall,upon sale thereof,af- fix or cause to be affixed,the stampsso requiredand HonorableRobert 9. Calvert,P,age3 (WW - 848)
deductthe expensethereoffrom the proceedsof such sale. (BnphasisSupplied)
"Art.. 7.32 Seizureof sale no defense The seizure,forfeitureand sale of cigarettesand other propertyunder the terms and conditionsherein- above set out, and whetherwith or withoutcourt action, shall not be or constituteany defenseor exemptionto the person owning or having controlor possessionof such propertyfrom criminalprosecutionfor any act or omissionmade or offensecommittedunder this law or from liabilityto pay penaltiesprovidedby this law, with or without suit therefor." (EmphasisSupplied)