OFFICE OF THE AlTORNEY GENERAL OF TEXAS
AUSTIN
oontalnereof beer stored In the brewery
where smte isbrewed or beltq transported
therefrom.
to a point .outsldaof this State."
Tt will be noted that it ie Tu0Mk.l for any
mmufaoturor to transport any beer or to dslIvor to any
'personany beer to be tram Orted am
of said raatiaat~e~m--edP.~a%:~
been paid...." (uncbrncorlng ours). We note no prohlbl-
tian in this or elsewhere in the law against a manuiaetur-
er t$rlnl?away beer to be oo!umuo& upon the pra&aa8.
Seotfon (a) at hrtlale 66743, Poaal Code of
T'exaa,lQE5, raads:
"Then 1s hereby levied qd lsas~rad a
tax at the rste of On. Dollar and lkonty-four
oants (#l&X) par barrel oa al1 baer aold,
rtorad, distributed,trsrmportad,br held ior
the pxspo~o of aale in this Stats whether
mantiaoturedIn or *ported Into this Stata.
Said tax shall ba paid and erldsnaad by plao-
lng stafcps,rhlch tha Stat. Traes~nr la horain
authorleeato protida In tha immclnatIlaa8Pa-
qulred, 'onQaOh original paokage aa defined
Id this Artlole; provided, further,,thatat tha
tlw anid stamp Is aSfIxed the parsoa,afflxfng
the Starr shall with indsllbls ink or 8tamp
oaneel the same by placing the date and the
lioansaa*sfull nam qr lnltlals upon said
revenue staarp.*
It 1s aanlfest that the feglalaturalntandod that
the tax provided ior was to be Ierled upox baw &old, and
upon bear stored, distrlbut.@d, or held far the ultImat8
purpose af eele within the Stat% &whore In the *et do
we find any lntantlonon ths part of the taglslatureto
levy and colleot a tar upon boar whloh Is not sold or
which la not Olstrlbutad,transported,or held for tha
ultlamte purpose of sale. IS beer Is giva~ away and oon-
mmwd npon the praalses~ofthe manufeottuw or la d-pad,
so as to render suoh beer incapable of reaohing thr
ahannals at ccamerce no tax Is due themon.
w thareiara axaw49r both your qwrtiorv
in the nogat1v0.