631
OFFICE OF THE ATTORNEY GENERAL OF TEXAS
AUSTIN
Ion. O.0. 1. shepperd
Comptrollrr o? ?ublio Aooountr
hl8tin, tu8r
Deer sir:
opinion Ho. O-7370
R~I Ir the tan dollrs nmbormhlp foe mad. w
the sorthwerten Donoe luroaletlon of
11 Yrro taablo
1. A. Q. I.?
YOU 8Ubdt iOr the OpitiOO
qlW8tlOll of th0 lloblllt~ Of tba
Of El t880, 90X88,
4 and 5 of Artlole
Of fOOt8 8mliO8blO
lotter lnd tho l
PO? r UOFO oompnho
pl’o8Wltd 8rd
to quoto from
tho
. . . . ,’
/A\ \\
n Of xl ?880 br8
881Ollr 88 ?OllOWOI
- per oouple.
-p8P 8-8.
- p8F 8pOOt8tOl’.
0. &wden,
Prerldent Of the A88ooirtion,
dh8Ug8
p18U in th0i.F
Of OOllOQti~ 8dUi8-
dbnCO8
promoted by thorn. I 8s hmqvlth
1roul8r, th8t vi11 lXp181U the M plan of
rnd vhlch h88 been rent to v8ri0~8 per8OU8
In the riaiai~~'of El P880.
‘Judging from lnfonmtlon I have before no, the
SOUthVestOrn bInC0 Al8OOi8tiOn 18 IhOt 8 St8t0, religious,
edW8tiOU81 or oh8rlt8ble Org8tiZ8tiOU.
ItOn.0e0. II.Shepprrd, peso 2
Tour opinion, with n?o?ono~ to tho follwlng
queltion, Vi11 bo 8~mO18tOd.
"IO tho ton ($10.00) dollam mub8nhlp ?m,
nfor~ed to in the rttaohd ol?oulrr, taxable undo?
Artlolo 70470~19, Y. AL. 0. b.?”
ti8~?ionO 8niiHi8 OFOh88tn
b8ttll'd8~,
tUly 13, lw - 9 til 1
LIDnlTrnAI& UmBxRs ORIZ
mabwohi #lO.Oo pe? oouplo
08te 8dml8810n R.00 plus WX par OOUple eooh d8M8.
TiOkd8 8lldtrbf0 M8OX'V,tiW8 8volloble 8t the cOl'tO8
Dru& iOti87, July % through 88tUX'dOyJolt 13.
%b hd-8tMIW 8ttF8OtiOn 18 b.4 brought t0 th8
smbon of 6ho 8outhrortem D@nOe Cl&. In rerponm to
the -IQ l'8QUO8t8for the OOntlW8tlOn O? OW golIOJ Of
mombor8hIp b7 iWiktiOn, lOU~Q8r 8till lXpOOt 8 limit@
8tkndOIWe t0 thl8 d8lMO.~ - mbonhlp ?eO 18 ~10.00.
The wmbw8hlp 00x4 lntltl.8 8 oeuple to rtt8n4 the
Feuinily ?OU? 'BIU kad' d8IIOe8 Of tho 8 tlwx-
08FI.8 8t 8 Oh8wO e? Only 41.00 WF p?@Q8, 0
edml88loa to oeoh drnoo. I? otw mbonhlp 3 it?&-
pleted, 88 we rntloiprto, it 18 om pl8n to preront one
'~OnU8 011108,'rlth n0 8hm'g8 to mbOF8 other,th8n the
mubenhlp 08rd. In thir mnzte~ we *ill he 8rrwIa(l
five drwer to tharo rho oae In 8t thir tin.
"It 18 088iblO 80 88r 81@i 8 ~UUbOr One B8BO B8ad
boron July P 3. In th&t 088e, fou vi11 bo notified
IUIWdiltOlJ,8ad 88 8 member of thll D8nco Club, vi11 be
Ontithd to cow to thi8 d8nC8 vhiah Would be the recocd
of our rerie8.
%ve hope you vi11 join your friend8 in d8nClng rnd
fun July 13,
Seturd8y, to the mu810 of EARL HIBE AND
HIS XumgIC.
Ron. 0eo. 1. Shepp8?d, pogo 3
'I? you vi11 rend lour oheak for #lo.00 to P. 0.
Box 421, 11 ?880, your lembonhlp 08x4 vi11 k ulled to
rou. Or br bringing thl8 lrtter of lnvltetlon rlth vou
to the Cork8 Drug lowSoy, au17 8 through 8eturdrT
July 13, your wmbenhlp 00x4 000 bo 188ud. Tioketr
?W tho HiIl.8d8wo and toblo WlOX’V8tiOlU Wr bto be
lr mIg edr d r r lng
th8t meek .
Cord1811 fOW8,
8Ov DABgB ASSWIATIOH
Bra m 0. BwDn
Plwloult.”
"louthve8tel.akaoe Arroolrtlon
?. 0. Box 481,X1 ?880, TO-8
I do8in to baa8 8 amber Of the
SOUthvO8teM DOWO Olub, ond On01080 ~10.00 to oovor
tho 0-t of the mbamhlp in. ?1W80 i88kW lombonhlp
8O?d lab 8811. t0 H lt
mO 8010 qUO8tiOIi ?OE OU? dotonIMtIon lo vhethor
0 not the mombonhlp roe or ten dollrn per oouple, 08
8dvo?tlrod la the lettor quotti obwo, OoartltutOO thtiprioe
O? ?OO pdd ?OC 8dml88lOn 88 lOntnpi8tbd in 8atiOllr 3, 4 8nd
5, APti 7d78-19, V.A.C.S. I? thir ten dollor,88mborehIp
f80 18 tb grIO0 01 8 pO?t thOPOO? for 8dml88lOn 8~ S#Od la
the rtrtuto, thon ob+IowlT it 18 toubloJ but l? it 18 not
t0 k ooamldend 88 8 plrt Of the PFiOO OF ?Oe pltd ?OV 8dmi8-
rion In oomputlng tho t8x Impored by the rt8tute, than It I8
not teublo.
A8 ?8p 88 we )M 8b1e t0 88OOl'tOinfrm 8 08FefU1
808Nh the precire quwtion pnrented by 7OU h88 not thus ier
been prrred upon hr 8n rppel18te oourt o? thI8 st8te, henoe
ve 8re relegetod to 8 oonrtruotion o? the rtrtute vithout the
8Id o? prior judlclel Interprettrtlon.
642 .
Tho tox 18 upon the roe, oheqe 0~ prt thenor
id ?O? Odmi88iOn, 8nd VO BU8t deterrln, ~li.tlUrOlrBOt tll0
r lo. nmbonhlp fee p8r oouplo ootmtltuto8 8 prrt 0r the
PFiOO p8ld 08 8dHi88iOU. We think undo? th8 plrn rdoptod
tu8 &JO8 8OMtltUte 80 b&+0&8& Perf Of th0 priO8 IMid
is 8tm88i0a. The OimU18, lndl88tO8 th8t udor the plen
'8 1bit.d 8tt8nd81hOOmVi11 k lOhiOV.d. 'the ;IIlIl+&
OOlld ltltitl.88 OOUp18 to 8ttWid the EWNioi
b8tkd'd880.0." mru, ln order to rttod tb “d81280or
d8MO8, th0 wWbOP# 8~8liiIIg thUt8OiV~8 Of tLi8 pm Wt
h8tO 8 WdW8b;(g 08Fd, 8ld 8&188iOa 18 Of 80112108 00008-
88Fy inridont t0 8ttWhdla< th. d88888.
fU th. 888e Of vait8d 8t8tv Xoller (Di8triUt
&W?t, w88t.Pa Dirtriot OfV88hlo((tom & 1. @lb, im
OOMt?UtlythO tOdO?Ol8t8tmtO 888#8'tw8 t8Xw=8&l881Oli
fW8, 88141
'fh# t8XiO OU rt@i8mtglid tOP8dd881Om'
t0 8y p1800. hOtAnt paid fO? 8dUi8QiOn m-01 88lOUnt
aOOO888l41~ pid bOOOU8~ FOQUi?@d fO? 8dd88iOn.
fn 0the? Vord8 8n lUo UutB Ot& ewb 0d?OPldI8iLliOn
but giV@#l+OlUIit8Nl~ bO?O?O OF 8fter 8dd88lO1% 18
not touble.'
Under the plra, the 8MOUBt wr be pld kr0m
ldei88ioa, but it 18 rort8la4 not prld roltlatrrll~~
~#g;;;~z lo #8ld 88 8 ~eoo888~7 pert of the right te
I
Te8kd w thl8 l'Ul0,tw --hip ?Oe 18 h OUP
TiW 8180?i7 8hOWa t0 k 8 JWt Of the 8h8?8@ ?O? 8d8188ion
to ottoadow8 upon the drnou.
YOU 8m theniOn M8p8OtfUii7 8dvi80d that in OUC
opInlon the $10. wmberrhlp fO8 18 In truth 8sd in f8Ot 8
pert 0r th8 rh8rge r0r 8dUi88ibB 8nd theniore truble.