Court Opinion

ID: 4143149
Source: CourtListenerOpinion
Date Created: 2017-02-18 03:30:14.135685+00
Date Added: 2024-06-11T14:07:01.405944
License: Public Domain

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        OFFICE OF THE AITORNEY    GENERAL   OF TEXAS
                         AUSTIN
                                                                             .   I

iiofhor4bl4
          Bert         2'ortl,
                             3~        2

       and inIt1e1 krr i8brnare araerati A@dWt   erob llew
       wmb8r.   §uwe8+lieg wIlti   fmr 8l-e 6et8mlasd by
       the ~4144 or drink8 or oi 1Iquor dI4p8484U 4gnInrt
       th eintU*ldnal'r looowt dur ing th epnvloor mbnth.’
       whelr   a   n8mber   S8   traartrm8a   iroD   on.   Port   to   an-
       otlur, the inltlal bar ie4, lf not abrorbad by
       oharger, 14 refpa44d. All proiltr  irom the eel8
       d drink4 at Offlocwr' Club8 we tiredto uk8 in-
       pl"oV8BURt4,pw OV8a48d 8Xp8II#@#,uld iOF th0 W-
       tert4inannt of th8 m4mber8 *ml tmtr frls~dr. ft
       is plain that Offl44r4' alubr are n@t Inrtrum8n-
       ;ili;;;8 Ot th8 ~T4¶'4a4At, R8 WCW~b'd It3(?nmg-
                - 96 (taqrud   (ChapUer 7E%3d S848~oa)
       r.6 8. 66871.
           .~*It ir to be pruwwd    uM,r the oIr41mrt4no44
       tbrt  ~y..iaquar8 80iat0 orfh30378' oha4 OF w-
       qualm   byoirio~rd    010b0 am aubJeot ta at&W
       tuat1oa UadOF tlaelc+r Motion of.S*otlon i?l,
       &t&01* I, T4hur Liquor Central.hot; wb4ruSn a
       tar :a impmod   upba  tbst  ml0  nnd riret   8418  18
       6mflaed~Wb tnelude #ale, pomemion,       dlstrlbutlon;
.;     or UUO.               ,..
              l3u?moet~on t6), S4atlon 13, +A814           I o? the
       mi88 .uqu0r 604tr0i Aot p~0~ia88 r0r R 01~08 0f
       liquor d~aler~kaovn a8 a wholsralbr,           prl*il6@ti to
       8011 Uqpor to r8taller4 4nd whol48&4P8 authorit
       to   roll liquor u&or ,rtattr     law. ssprrrrtr'prori-
       r~on4   Of law provIA      ior t&* typ44 of~R8zsltr r4-
     " quand for 4411&l&guquorto           44DIWIT4.      3eotion
       17, &tIole X, of th4 Texu          Liquor Control     Aot,    uro-
       hlbltr   4 rhole88lmr tram hating AA Interest kn A
       rrtall pamit     or llO8484 or tLI4?nlBIaeb8tAweof.
       ,S*otioe21 Arklale I QS th8 Texas Liquor Cwmol
       Aat,   ooaldnr   the  pruvIeIonm    ot law br whIah a tax
        i4 lmpocrrd upon Uquor       4nd the pmirlonr      for    ex-
       4mptIoAr or lmrnl tax ior out or 8tAtO            8hI9mt8,
       and rot uru 48srnrarnt or stlaul~trd iror 88 to
        1IquorclIntrtimd tar shlpunt without thr State.
             a&t tha prorent tiw we'4re aonfiootod with
        I problem w&emby out of rtrte~whol88al8r8    htiV8
        roll4u4d the praetI44 0r rlzlpptng.lIq4ormto Of-
        flwrc) gluba 4t vrrloua pl4048 on ted4rrl.‘nranr
        tLoa8, 44d It appur8 the8 ruoh OifIo8r8~~~dlUb8
. .                             c

      Soloaocsblo       9ert       Ford,    PORE S

             arm Umlimd                 to fetor thI8 typ4~4f  tF&M88Ot:Oll
            48 ttuy 8tU 4nabl88                thus to ~pUrOh488 1LqUQr at
            vhol488b pl’%OOS and               4U0h 8h:pWIItS 60 Mt    bar
            th@        St&t*     tax.

                    *Praotlail3g ill OifiOePS' 0lub8 4x-eloa4t4d
             On federal     EFWS 48 t0 W&b& the Stat@ b8          OU%ti
            POlIOS JU'%Sd1Ot104 to the sWor41 Qor8ruent.
            It ha8 000tWW~ t0 US tht          tf W8 h&Y. IlO $IOltO@
            J4rf8dIotlon 414r th488 4~4&8 4~wh41888l8 liquoc
            6*ti4t’   ilt 98XlIS would be pt’l’i*ilO~     to 8011 a&%
            delio4r liquor to the Wfloera             Qlubr wlthwt
            bO;t@ 8ubJ40$ t0 the N8tl’iOtiOa8           nOrMl1~   in-
            pored. .If this Wl?O pOt’mMttIf&          the 8tat;s WhOlO-.
            8d4rS     itOdd   pif8.X StetO tu     #tRll@# t0 ouoh r1qUOr
            ~6 W VOUld ilOtb8 fW8d tith tLu Wi3888ltt Oft
             tqiIl(f       t0~ WllOOt        tb@    t&X trOm         btfb8l’S           ChtbS
            when         1ntwBtato          akipPdnt(lem             s83.       to    tma.      Aa
             4 utb4r    of r40t,             ruoh orflomrr
                                                 as hwe  oommrnted
             OQ the MttW' hUT0 aX33F0868d ti11%4@@48      t0 POy
             tba ,StESte taX Ml& to buy liq~UOr8  fm?l W~O148a14
                               th4y ~'4 lX48lXdrdWbO1ft84%0~'
             d44lor4 plWV:84d ,...
            pri444.,             ,,
                  \
                       ~‘fb      qUSStl0~     ar:~l~         i8     WtUPdlg            68   t0
            wh4th4r 4 4Jm uxl b41lt4r9  by a Wbo14843. d84b
            Orto a frdrra area 48 tD whlch'ths fitate ii48
            44d4d polio4 Jurirrdlottonwulu b8, In lff40t,
             An i~uS~St~u4               kW4WtiOa           WI% bs      fret%         iX%MS,th@
             ~StriOti.Oiu 'aQQw%w te htr48tatr                                  oomueroe.
             kinderthe 0O~:t:O48~8t:~Ul&t4d                             $OUr         ralu44
             OpiniW            10 648i1&      a8 ktI kh8           fOibW%~g           qW4tiOeSt

                    l(l). WOtid the hOl&SP Of 4 ~Q1~8~4~‘S
             PWfAit   b8 pdV~18grd  t0 Wll  1twi3t’ t0 o?f%OUS’
             aUb8,    SU0h 8~~88 t0 b8 005WWi8t~    U?OlS de-
             li~d48     qAd0 in ttwolal, ancSby ruoh whole-
             8~14~‘S Onto federal PrOperby WhOI’ #tStebli8h8d
             OR
                        *(a).         ~SdWSl ureus In F8epuot to whlah
             goiiO8 jurisdlotion                   h48 by    the     State           brea arded
             t0 the P8dWal                 ~QVWIlWIit;
                                                                    .        .

             l( z ).
                   Ir it      1 0
                                YOW o p iniothen ~I~UOPWJ
                                                        O
   _. k 1aWftiif raid by whole8ol8ra tb Oiilo8ra' Club@. %'              ~. '
      undrr wItEar or the oonditlonr ltlprilatti,wuld
      such uhole8aler8 be rwquired to 94, ln addlt2oa
      to the tax 18yi84 rtpoarir@t #ale, 8180 tho peakago
      om     ~rlnst  shI9mntr lxp0rt.d from the 8tata
      a8   provided Sor in section 2l, &tiol* I or the
      Tans   Liquor      Control     Act?

           'Ad to all quOrtlOti8h8rrIa pmaented It 18
      to be aroused tEat the Oiritaecr'  Cluba are rltudd-~
      within woe8 0r tho st8t8 woman      tho 88lr 0r up
      wr h88 not ken prohibltod     by ,lom.logtion 8IootIon.*

               atb   ,nremn68     to 6uba1~~~8i00(0) 0r your rirat
 qur8tioa, Lt-la our ap%nion that t&a holder cl a Whol8ml8r*8
 irrmlt    4     laufully 8811 liquor to-Oifloors' Club8 uhr~1~8uuh
 8nl.8    are ooneuwntrd within the aonrber or l lai&~             ra88Lc
 rrtlon ever whloh exelurive JurIetIIatIonhrr.boea.08do6 to
 tho Padoral      Goror8wnt    br the Mm.e of hxar      without b81~
 rubj8at     to tti regulxtopf gro~taloonsof the Gquor Central Aoli
 wtklahwulc¶ otherwIas be applloabls if owh 88188 wro umde
 by tha holder or a WboXoriLer*o Pormlt tifthlnth? 9tato or
 Tan8 but out8lde~ the limstr 0r luoh Fvderal R~88natloa. It
3wt     rppmrlnp tEat the State of 'htak hnn n**ned          any right
 .to lxoroiam it0 legt8l8tItr~authorlty oyou t&o *arlous 8re88
 In thlr     Sttat8.,oodsd  to the E!od&xl f4oyorummt for tha o8txb-
 1lllunnt~sr~dliWry rr8Mationr              or othw propor Fodornl   ~808,
 w thISk th0 .qUO8ttOO 18 rOXWOiO8Od~ bp th8 OpmOO Or th0
 su9rmm ccurt or the united st8ter           in standam  Oil Company 0r
 C~llramle v. GaUromia,             291 U. 5. 242, 'PBL. Eil.778, whrnla
.lf use rtntodt
            lAppolltat OiUlllOII~O8 the vnlidlty Of th@
      tnxIrl&8at a8 eonstrued by t@8 Sumem        Court. T&o
      argumemt 18 that    rlnoe the 3tate suantod   to the
      tlaIt8dState8    exolu8lw le~lrlrtlvr Juklrdlation
      over the PnclIdlo, 8ho ;a uew wltheut poror to
       Iapore t8xos in renpeot or 8al.88 and doUver1*8
      ml@ thOml&        Zhir oliln. ve thlnlc,I8 wall-
      ~roundod; 8ad the Juagm~nt below must bo rOyWOrd.
             l~ln   throa.   nomtt    ~~Oa88c--iWI   06 Rot01 GO.
      1. Fan6 278 II.9. 439, 7 3 L.,ld.%
      227; dtrd   Stntar v. Unrouta, 281 ifT'S?l% "k
      L. ml. 761, 50 S.,Ct. a4,. mad Q\Icplu8?rrdI& ti.

                                                            _.
                     C

Hoaordh     3ert Ford, ?ngo 5

    v. Cook, 281 u. 5. 647, 74 I.. ea. 1091, 50 9. Ct.
    486~ Ye h8VS ~olntad Out tbh 80~88qU8l3008Of
    CNSSiOn by 8 st&I$St0 tb0 united stat88 Of JWS-
    dlotlon 01or 18adS held by the lntt@r.ior mlll-
    F&l-ypUrpo8~8. GOn8Ids~Ing thee0 oplnlona, it
    SOLOS plrla that by ttm Aat or 1897 CalWomla
     SUFI’8#&t%Od OVSW 90881b1@ alaim  Or Ui@t   t0
     OX8~oi8O 1~i818tiTe  0Uth0Fity  Within  th8 ?XW-
     SidiO-- put tnat m-es beyond the rim   or opara-
     610110r her laws.  AaoordIn@y,, hqr L+tI~latun
     oould not ly L tax upon trane8otIonr begun ,8nd
     oonoludsd thOZ'Si?L
             "Arlington Sotrl Co. v. Wit, 378 U. d. 429,
     73 L. ad. 447, 49 S. Ut. EE7, donled the Dover
     or ~ka808      by Legitlrrtlonto iwary the ihbii-
     Ity of Innkeop*rr mIthIn P rerarration oodod by
     her to t&M &tit@& %at88.
    r/
             *.UnItrdStat08 1. Unzouta, 1281U. S. Met,
     74 L ad. 761, SO 8. Ct. 2814, aLiIrm8d the ox-
     01USlVS JUrIadiotion Or the hit~d.StrtO#        OVOC
1    OriuS     oormittad ulthln t&B, TOSOI’Wit~Oil MltAg
     Uithil3   ~ObMSka.    ~UFiSdiOtiOtl hnd beOn Omiti’
     by the btatrr.

             '%W91&XS         h?a&@   00.   Y.   Cook,   881   u.   8.   66’?,
    74 L. ld. 1091, IlQ8. ct. 458, rulrd that l&ad
    Vitnin        h’bll8XS      9Urd.%X886 w   the tfnit.d       St&OS
     ror aIlItary            9Ur90*e*  rith tha&tata’a          OO~SMlt
    ~88     UndOr    their exolu8Ira Julrdtetloa.                   Prirate
    pononal         pmrapertythonln  WEB declared               not aub-
     Jsot    ta    taxattloaby thm %atS.
            “The prinoi918  r9vrowtl In th084 Q8888 8ppli88
    here. A stat0 OJkn not 16f4iShktO 8frOOtiVO~      00th
    oarnlag Patters boyend her Jur~sdiotlo~ mad ulthln
    tWr;‘ff”y    #~bJtl@t only to OOntrOl by tb0 thit8d
              .

          AithOWh thla OlStt iUV0iVSO th8 8XOrCSi8~ Or th0
tax powra  of a stat0 within tno ltaito of a aodod redoral
area, w think It rqually amtrolllnig, in prlnOlpl0, to tho
                                                                                                                   .   ,
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           ~onorabl.0Xtwt Fox-d,?aK*                      8

           jnstsnt qu88tion, in~olriwz                         tao        exsroire 0r the           police   or
           reguletory powra 0r the 8tatw. me run 8rf00t 0r the
           &oldiqg IS tht 4lu StSt* l~~i8lEtiOtI, FO@U’d1088 Of it8
           SOUPOO, MtUr@              Or 9W9086,              fall8     beroro        th8     act   Of COS(liOCk,
           and has no roroo or erri080y                            beyoatl  thm       ort8blmmd           limits
           of SUOh oodod ~68~~80~.

                   .’ %U’ OOnOiUSiOD Ii Rot sltsnd by the 9~OVi6iOnS
           of     “Buck X8rolutIon" @ubl:e-919--"6
                the                                      Congnas, Qmpter
          ?0?, 3rd 608810fl,  if. R. 66871,   8fiaOtIV8 hnU8ry 1, 1941,
          beOaU80 SUOh 8688UZ’C UrCrly    giT68  OOnpSSiOO.61  886Mt t0
-.         the OOiiOOtiOn by the                  V8Z%0US Steel,                 Or S&O8   Or U6m tUA8
           aO0ruirIg      Wit&it3         tb    WIrinOS  Or %%IrEl                 W888   Over ,whlOh
           lxClU6iW    JUrI8dIation ha8 bsen coded                               by SU0kI Stllt~S te
            the Federal Qarermmnt~,end vmah en88 had themtorore
            bean rum    rraa stat0 taxation undrr the eb0ro dOOiSiO&
            SUE with thi8 exee#Ion, all JPrledlotiOIiwhich h&6 bUa
            8oqUlWd by aW~r08W~0d         to the UIlItO4Btetee OIOr rUah J'ed-
            era1 w8Oa or xllltary PlOoFJ&~0n8,         under the oO88l0o8  or
            O10iUSi~0  JU~iSdi0~5.0a    by~the tSriOU8 St8808, 18 t&OtIn Uhy
            way limited or la982red by tho~*0uok RaEolutIon*, %MJ ?olIo~
            or ngthtory     pw8r.ol the Ststo, 8Uoh as the requir8m8ntr
            or the TSX~S Uquor mm01          m,    regulating the erle or ltq-
            uor wltbia  thr   atato, dOa8 nQt aad Oannot, uadrr said oon-
          7 ~SS~fm81    UaaWO,       n&Oh Wir   i#btS #tlOh~UdOd W’WkS, Md
            th8 Balder or a vhalO8614Il46 Pere1t le-yet autlzorlmd umior
            taa cum 0r trio btatxlu4 oil coopmy 4r ihur02vki8         v. cdiror-
           ai&,       8Up&     t0     *all      iiqUOr        t0      Rn ofriGOF8’           clUb   Within   SUOh
           erea, me    0r the r88triotIod8 rarlX%qUb'6Et~tS 0r the hXa8
           tiqu&r Coatrol Aat. This 18 wdo 9181Ib w the'l29S’88S WO-
     .~    ~i810a or tbr  w0k   moiUts0n*,   in pr0ti0n 4 tbm0r:
                                                                                       ..I
                             ‘m8      9¶kSiO1iS           bf       tti8     A&    Sk1           DO8 for
                      the 9Ul-9080 Of W Othsr 3F0Vi~iOll                            .Or       l&W b
                      dmmad to doprlvethu Unite& Stgter                                of 8xolusWt
                      Jkwl8dlatIoa    lny redem ama