Untitled Texas Attorney General Opinion

, OFFICEO~THEATTORNEY GENERALOFTEXAS AUSTlN Honorable R. 0. 08walt Count f Attorno~ Wllbar@3r CountIT Vernon, Tam 8 en rooal?cd and oare- fully oormldered by t quote rr0m yaw re- quest a8 iollouer the voters of on of wðer be prohibIted in ed in favor of tha r in raid County. The id elootion in ounty to the e beer my be at beer lmport- x stamp aftha Vloase edtlao mhethsr or not it would be un- lmrful Sor rrrldant oi Wilbarw-r County, Terna, to go to the State of Oklahoma and purohaar a oaee o? beer ?or him own per8onsl use, and tmneport the Bonora,ua n. 0. Oaualt,pal* 2 , aama to Wllbarger Oountr, Toxaa, without hating ya4,x Iltamprrtira4 to thr tfarton and Mn- Artlola667&2), Vamon~a Annotated Taxer P6mi Code, reed4 In part 44 tollour~ “Art. 667-23,Boai tar; ~ataatpa “(6) There is hereby letlad end a6aesaad 6 ’ tax at the rata o? One Dollar and Twenty-four chat4 (#l.;U) par berral on all bcsr sold, stored, &la- trlbutd, traluported, or held for the purpose OS aala in thla State whether nminr6ctur6d in or ia- ported into this dtata. 8ald tax ah811 be peId ld lridenaad br plaoinu atcmpa, whloh the Ytata Traaa- urar ia herein luth o r lsed to pr&+lde in the danain- ltlona required, on la6h origlnal package a6 dc fined in thi6 Artlola; prorlded, iurther thet 6t tha tiat raid atamp la arflxad tha per&on lr r ix ing the 6temp 6hall ulth lndellble ink or stamp aancol the lamr by plaolaq the data and the lloonsee’a full name or lnltlala upon lald raven116 stmp. "(b1 It Is the purpoea and intent of this Aot to mquim the tnx to br psi4 and the atmap ltfd4aolng aama to be ltflxad on the ilrst 6616, diatrlbutloa, sOorrgo, or transportation snd at the i louroo, to the and that it ~111 pracludc any person evading the payment of thla tax. $loaa6aalon or hoer that &a BOt ba+i?%sEs a* oordanoa with the ~rorlaicmahoraof rhall bo held to be ln rlolation oi thla Art1016 and llablo#or the texaa herein provided and the !mUltlea ior 8ush rlolrtlon. *(a) Oa hoer impor% into thla Etato the dutl o? paymentaf the tar anflafflxln~end oanoelllng tha ataap an raqulrad herein ahall rest primrll~ upan the importer, and It la hrrebr daolarad to be / unlawfulto import bear into thla mate unl6116 and ’ until anld tnx has Sirat beelkp6ld 6nd the atemp , ,!’ I . , Honorable R. 0. Oaualt, paga 3 lridanolag has baaa Sirat l??ix oand auah p a yment d oanaallodas raqulrad bl this Aot. . . . *. , . . *(t) It ahall be unlaw?ul to transport to deatlnatloaa In this 3tate any boar uwa whlah tax has not boon or16 and 8uah aemont arl4onoad by stamps lfflxad and oanoallad as raqulrad by law. . . .* IUndc~aooring ours) Artlolo 667-26, Vernon*@ Annotated Texas Penal Coda, read6 In Lsrt a4 rollowa: R&t. 667-26. Faaaltr “Any person who rloletaa any provision o? this Article ahall be diened ylltr o? a miademaanor .and upon oonvlotlon ahall ba ptmlahad by a ?ine o? not lose than Twenty-?lre ($25.00) Dollars nor more then Five Bundrad (#500,00) Dollars or by lmprlaon- . sent In the oounty la11 ?or not more than one year, or by both luoh ilne an8 iaprlaonmant. ” . . .,.* The o&t! o? HoChriatTT. State, Texas Court o? Cilm- ‘:r’ ins1 Appeela, 134-E. K. (2d) 295 holds among other thinga that the penaltyprovided in Artlolo867-26, V. A. P. C., applies to tba orronae o? poeaaaalllg boor In an unatamprd oontalnar ln tiolatlon of Artlola 667-23, V. A. 0, C. It la our iilnlon uadar the faote stated tha treaa- portatlaa and lmportatlarr of tuutampad bear (without hari t&o proprr Tens beor tax stamps l??ixed to t&o aontalnora 4f ?rom Oklahoma to Taxes would ba in riolatlon of Artiala 667-23, V. A. P...C., aupra, and lubJaot to the panaltleaproridod br lald artiola and by Artlali 667-26, f. A. 3. 0. It would alao be a violation or law ?or t&m Wllbarear Oonnty rltisan to poaaera in Toxaa rush amtuped bear wider thr faota stated. In this oonnootlon, 460 YoChrlrtFv. Eltatr, suprae The toot that the Wllbarmr County oltlwn ImporSe~, tranaportad and poaaaarad the unatupad bear ?or hia own Honorabl. 8. 0. Omit, paga 4 p o r mo na l u s. a 8 l berrrrg8 would not bo a lawful doirnor to thm ahrrge Of u.daWf~.d kcpCWt8tiOn, fX’llll8p Or tstiOn Or pO888S- do n o t tln8taBpf~d bear. sU8h l dOi0118~ WOUid b0 pOrtiIh@!Lt however lf tha cltlzon VBF merely aherged with unlarfa1 pO8- 8088iOll Of beer ibr the pWpO8. Of ld8 in dry t8rritcnJ'. BY (8) Wm. ct. Panning ii881 8tallt WJF:db/JCP APPRO’ELI ‘3. 23, 1943 AF+PROVXD GPINXONCOW!ITTlP Al'TORH3JYGEljHtALGF TEXAS BY B. V. B., Cii4IWAU t