Untitled Texas Attorney General Opinion ( 1946 )

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.