. ’
489
OFFICE OF THE ATTORNEY GENERAL OF TEXAS
AUSTIN
KonorableGeorgeH. Shappard
cmptrollera? PubllaAuoounk
Austin,TezsS
atate$&Sithis federaltax may be paid from
\;
“2. ia red oap servioea legalohargeagainst
StatefUrid5.
“3. If Ql8lJtiOZl #2 s!aOUld be SIISVBX’& in the
effirtaative
shoulda distinction be dr4wn between per-
sonaland offiolal baggagei”
490
Bonorable
OeorgeH. Sheppard,
Pago2
Seotloa 3465 of Title26, U. 8. C. A. road8 ln part
88 followat
* oaitioaaad rat. or tax
"(8
'"p Thor.ahall k imp0aad8
"(1)Telaphonsati talqz'cgh, eta.
“(A) Oa the amouatpaidvlthiathe
UaltedStaiea fo~~oht@Mnoarndloklophaw
nearageor ooavmmtbn for whlohthe toll obmga
la more than 24 mats, a t8x e~ua%to 20 pas oentum
o? the emouat40 pal& X? a bill ia zwadawd the
taxpayerfor the aervioea draorlbad la thlr aubpara-
graph,tha emouat upoavu& thm tax ahal k baaad
shallbethe smofall auahobmgea lmludod iatha
bill,andthsksaha~~~bebradrrpan~ ehmga
for eaoh itea!, separately, fnoluded ia%the bill.
"(El)oa the alnouatpaidvmlln the
UtitedSteteafor eaohtelegrapk, aable,01?radio
dlspatohor muaaagol tax equalto l!3pm oeatumai
the amount ao paid,exoeptthatln the oaao of uoh
lateraatlonal tolegrapb,oable,05!radiodlmpatohor
messagethe rate aballbe 10 per omtum. It a blll
is readeradthe taxpoyarfor the swvt~a desorlbed
ia this subparagraph,the smouDt upon vbioh the tax
at each of the zateain tblasubparagraph aballbe
baaed shallbeth@ sumofall apohobargda6tthat
rate Lnoludedla the bill,8ad the tax aballnot k
baaedupoa the 48arga for eaohitoat, 8opanto4,
iaoludedin th bill."
5eation3466 of aeidTitleprovldea tZi0exemptionrr
..
w~?&!i%a?be imoaed underreotp88t~
reaeivedfor aerviosa* fao 1% 1 q
upon any paytaeat
furalahed to say Stats,Terrltory
of the UnitedStdsa,
liti 1 bdlvlrion themof, or t&a Dfatrfotoi
%~bla "& & oorporation ometed w Aot of Congraaa
to eot 1; amtteraof raltsfundo the treatyof Geneva
02’August22, l%k . ."
Honorable
Qeorgo?I.3heppmd, page3
mustbe as apooIi'ioall7
providedin the appropriation
bills.
whileVI hev. foumino nferenoeto itema9s Pedor81
taxation
la the Texnastatuteso 8pproprIatlon bllla,alnoo
theFederalstatuteprovldearor the emmptlan of the tu ou
telephona
aervlaeand telsgrrmaof the Stateas shown la Sootion
3Jh66,
aupra, it14 anrcrpinianthatyouereaotverrmtedd
ya~~sy;d.~;emsSt&e fumlaj thatauohtu.8 amriot
, andthotycmwryproperl~dmluotedsame
lOOOUllt
fromthe ezipensr referredto In 7ourqueatloa.
With rderanoe to the aolealled
%ad oap* mervIoe,
ve observethe languageof the appr latlonbill (Aota 48th
we5., 2. s., 1943,Ch. 100,Sea.2,T 13)d) underWhIohwe are
nov operatixyr
"Bees,as tips to miters 00 dinlag oars, a@
st hotelsalpreatausaata,,ahllnot be paid out of
statefuAda.*
Despitethe reaaonlngempla)ud b7 pus azIIa8atIn
his letterto you, we oannotegme thatthe ltiltatlon tnrpoaod
ln the quotedlmguage 0888 be 40 aarmarlyoanrtrwd84 to permit
tlpacm gamtuitlaa gumrally. Shouldv. hold thatb7 auohimp
uagetheI&gIalatweIatendmlth&ansrqrlapeo ofth@State aould
not pay tlpato waiter8on dialogoar@,or to mItera at hotels,
or to waitersat reataureata, hut oouldtoraoothpmamual7 or
OthwWi44"4644the ltahingpati"Of BUOhas rallrcmdptOr4,
hotelbollhops, oab-drivera, hotelmaids,tillinsstat1 attond-
ants,elevlitorop4rator4, 4ad 40 on,at the expen40of rhe tax-
Gayer,ve Tear we vould do ooatemptouavioleaaeto the Legiala-
tlveintent. 1Cdste4d of the quotedlaonguage
be~vithlnthe rule
of "ejwden @merlea or the mexlm“~roaato u~luaeat exol~alo
alterluan,ve thl.nk It obtiouathe refereuae“as tipa to nltera
on dialngoars,oz at hotelror reatauraata" la solely
exampleand tbet aoae of ua We prItile& to uCt4tig&4 %I 3.f
to pleasantassvaatrand thea expeotthe Stateto relrdbur84 ua.
We 08x3 visuallaelnatamsavhmeln aaaiatana* Is not
onlydesirable but neoeaaary in effeotIBg
the tr&map~tatI~ of
offlolabaggage. In auohinatanoes a deflnitoand reasonable
oontraotprloefor the "neoeaear7" 8exMoe shouldbe eatabl:ahed
and a reoeiptobtAImd theretoruhovingthe aemloe reAderedand
honorable
George8. Sh4pp4rd,
Page 4
theprloeoh4rgedtherefor.Abaentthe reoeiptrequired by
Seotlon2 (l2)gof the Approprletlon
Aot, 70x1
are preoluded
frompayinganyupe~~eaadvano4dbJenyperaoatravellngln
behalfof the StateOthers
thanfar,llwl4. l?odo not thinku-
;;J~JSofperaonalluggage ahouldb4paldbythe StatoSnanf
.
Tru8thgtheabmre~I.Uldoquakl7anmrerfour
question,
v4 are
EBHEtALOFTEXAS