OFFICE OF THE ATI’ORNEY GENERAL OF TEXAS
AUSTIN
Eoa. asor E. 8hrpp8rd
“9eoh . person,
_ --
or aorporetron rolling at retail new radio8 or
new oora8tio8, rball meka quarterly on th8
rip8t 48~8 ot fmaary April, ~tdy lnti 00tobdr
of osoh year, 8 nporj to the Uo&ollrr,
Wler oath ot th8 owmr, mm&or or if a conga-
r 8tJo
m n,th ml
o f,
orrirer h0t&j th0 l$gu.
at0 ~088 of a4
r8e*i aa from tha 8810 or
&h8 rbove-aaoad Ptw for the quartrr nrxt
prUOO6ding;804 8hrti(It the 84mb tifn 08 to
the Qoqptroll8r l Alll.urfexo~ 08X rqlm I to
tW0 (8) Hr, OMt Of 8816 #So8! NOOiPtS 88
~8hOWll by 88fd rq+OrQ. . .
‘Nothing hWOiS ah& b. oOMtmte& 80
68 t0 r*qUil’r pl ant Of the tit 011 mOl8
HOsipt8 herein r rtioa nor0 than otM* on
the prOU8&6 Of $ha-8sle 02 th8 88~108rliOle
or merahrndlw. A rOtai 84318 08 a884 h8pdxt,
-8M 8 8818 t0 OW Wb b 8 for tA84 Or BOIL-
8UI8ptfOZko, and not ror rwsa“I 0. or018 roooiptr
of 8 8&1. moans the maa whiah ths pumh8Der
p41p or 8gf808 to pa
mod& bopeba at rataL
?W t8X iWid b th8 8?MWr 8eOtsOS Or se B.
NO. 8 18 @ @‘08S lWr ip t0 i a %,a Ot l 8ab8 tel. 1% t8
not levied (@ll8$l th8 rsC111 JWQb8SOr. Notwitbstandlm
that ho m8y b8 P4qtliredt0 pay t0 tb 88118p 8 @*aher
anounb on raaount of thr Zax, the requirclmrnt 16 CUMwhfoh
i8 8iadOby ‘the 88iitbr tIIid UOt b7 th$ ming 8$8tUw. ThO
purohsaer doe8 no) m&or mob oirornsrtanoe8 pcly the t8xr
H8 ir merely pefm more r0r th* cwrahandias. Ike tax L8
paid lemr. -WI Lt8h'8 h’OdUOt8 OOlILQaw V. DSitUd stat-,
e7a w. 8. 178, 78 L* i?d. esz, we qaotot
“‘phi6 18 a 8Qit to reoo78r the arJOuat 0r oar-
tab t8X88 p8fd ttttaer the %WWW Aot or lOlk3 (rlat
or rrbrusry 84 1919, oa 18, 1 lM8, 40 Stata 10119,
1116). By 1 6!h thW% 18 iglpOS0d 011 ‘8m drlnka,
.
8old by the mmfnctumr, ’ l l in b Ottl.8 OP o th e r
OlOr8d oontefnere, a tax equivekmt to 10 ger amt.&m
0r the rOP whloh 80 8014.’ This teX WE8psi&
by tin =&
pe iomw, osloulats& at ten par oeatum 0r
t&l88UU 8OtU8llg rOC?OfVed br it rOr She aOOd8 801&,
&t8 tb p8titiOIhOTh86 llbtifhd it8 curt-28 before-
bond that it paid th0 tan par oent hex aad it UOnt&l&
*hat lath18 way, it pe&88d the tex 011 8nd that the
trU8 08 Or Oh0 @Oa8 ~88 the IUU& POO@fVad 10~ th8
clout&
F-s- 0 the tsr. Th0 Q&r8* *piUJlld th0 tat b&' SD
fMOOUrbt8, 6S obVieu8ly th8 tfiX ir “‘$~d.~o&
on thr manufaotuxer and on him &baa. .
V..‘I. 8. hW88 & sblt00.
m efto St0 ?8Oj?h v’P* Wraer, El8. E (8) i3ss,
Ill.; Elzmr aandy 00. ~5, Yaantoiroy, 1.0 Ful. td 664.
Our en8wer tb par qu8stfon i8 that tho 80118lY
rhould ba80 hi8 tax On th8 8a10 j@iOO Of #loit.#b Ott the f8Ot
0885 &28865t4&
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