OFFICE OF THE AlTORNEY GENERAL OF TEXAS AUSTIN lGa 4 to a rbottlolr Ily of b o o and r al* or ml* liquor aa aala chrorigh dIapeasIn(~ la ~a b Lidmma ~a an 08olad %brou& 6urmIoa fn 140 an4 ra%4r. Other aal& are mm&oIn papretime, llbhor In s%nglo bottle lota OS othorulss, rhsre ooasumptlon o? the product is not bwWaQ on the dot&or*6 lloenssd pl.WaiftS+*. *?ha Texea Liquor Control Aat nquirar to be ltflxod~to the ooatdmra of mnlt llquw pr6par ta xmta mp ltIdonaIng a ~Oymaa~ot Oh0 tax. Ijathe a080 of 010, rush stamp0 era affIxa to tbn 8r8wa of the bottle. Kx ta na ive lx p a ~Ia a ahts fallad a ve to dIaahao the araIlrbIllty eT say tn. of tu rtesp whiob when afrixad to a bottle om4med In wowr ulll riot beoom &tauhad otter a r*8eonablo pariod of mmlclq. ou? qpLlO8linm nqaira tb8t daoalaarmL0 OCamp8, miliehlpp0.r to ba the aaro ldhorl~, k affixed to oon8alwre ot ala, but moh ata``paafk~b~lmlon to+ a ahcxt laa&thot t1mo mora inqumntlythnnotharwl~ebeeasIa dataahaa tree3%ha oaataIn4r an4 wh*n Wm bottle la 8014 80 4uob aax **amp appoar4 chnrcren. %bka~r4 ot ala In Wacma k4v* 9otUbiona4 the lb48 xApw aantpol Boazd to nqufra a a%amp to k 4liIxad 00 ah aontelltaFu i4on~ioal * 8h sha pr~otiua OS affixing *tiallps to oontalfwra of t#aWf tha% Is, to the 0~00 0s aarton aeatainln~ Indi*i- 4-1 bQtOla#. The ~oxaa Liquor CenWol A&l prwI400 that aho Boati shall have tbo ponr 80 mlaz tha npulramant that awkmpe 80 affIxaedto b0ttl80 6~ oontakt.m``wbaa In ita Judgmaatit;wuld be la- pnoQi.ablo so ra~ulra the aftlxla~ ef suob r-8 on the bottle or eoa$alnor. Thea appaara In mm- motion wI8h this qkiastIon a0 LmprsotIoabltit ia- vo~vad in the rifixing Oz atam~ato the eOSt8% bra, IntO lo aoW18l px~ot;ia4 tbePe ta an impr6o~dorbilit~ In erpoetilng the atamp wbhbnSO ItttIm4 to Z%BIO~R arrimka until tha al.9 la aold to the o-s. ~'smoatOa ia bhf~ qUO6ti0pia ``OWW thO w- panae tq DBa F?bo+ia In 9rovIdIsg Ot8SrprioF izdlS+L4nal Horrorable Bert i%r4,A~aIatntor, Pa68 3 bottler 08 oomparaub wltb a patly nUuo *dlx p a zmo lf tar htmpI: of propar flmmaInatIon warn afffxa4 to a*maa or oartons. It may bs readily amen that affixing twenty-four indlvIdual atampa to bottlso aould be greatly in axoem of tha cost of df:xIng one 8tu~1pto a owib repreobntlng tho tax mqulreb to be paid OA the a#grcgete nwbar cf bcttha oaa- Cainw! tloruin. *The EmaH ie now ooneIaarIng req.mata tbt a ngulatlon be adoptad rcqulrlng atamps to ha ar- rlzad to onnbmor osrtona In lieu of :nbivldunl bottle oont4inars. In eonnaolcIo~rLbb lwb a pro- position, your oplniou Is roquertaG PI to the fol- lowine quest ion82 t?ndertha alrow~anoea pnean8utl with ao ``~otlosbillt~ in atfixfn6 atanqm to lndlvi- dual oontalnarb, but an Lanpxn~bIoabIlit~ Ih ant&al- gotim that mob rtampmdll oeatinw to rasa%a lt?itbd under or4lnary rurkatIn6j prae~looa, 18 it inion that latrfslutlvu autbarltg haa bean isbl 7 abed for the aCoptioa and lforoment of a mgulatlon rtqulrlng stamps to be affIxed to oar- tom 0s ef3wa in llbn tafindividual bottle eontaI~ra? -2. ib ii3 pow 0~fn.m It that ~t4mpcany b0 requin4 to ba,attIxa4 to oartwm or on-8, ia it within Me aut$orlty of tba Tl;na Liquor Qoatrel Board to edopb nnb to pxwida tax stanpa of danomf- nation8 aq,uslIn6 the a.&&rugatstar on lnbfvIdu81 oontafnorr ~QA&E&AO~ wi.bhiA t&u OcIPtm or QaM ia 1Iau OS reqalrlng to be aflixad to tba osrtou or wae the ram number ana danaralnctlw!, of .@buapo that would otherriee be atfIxad to Itilriltm~ bot- tle* or oonbsinara~ *. . . .* Fbhoansvllra to your quertlotin depend upa the wm- OtruOtdOn to be pl&?UebUpOA OCWtaf&i pPOVfeiOAa Of th8 *%BlOE Liquor Control Act*. Soid Act fflQIvIdrrd into Part I to,&I- fied aa Artloles 661, ut aaQ, III Vwnaa*~ Annoteto6 Pea;rl Cods of Twma) and Part II (oadlfied PI ArtIalarr 667-1, et sap, In Pernon*a maotated Parkal Cm30of %WN). Tart Z BonoraNe ikr6 Foxe, AeRlnilltr*tor, PItgo 4 d*hJ With iAtOX%OAti~ liQUOr0 &OAOrdly~ and BSPt a deAlA prlrmrlly with bow. *Aloohalla Beverage*' 1s dcflnod in Artfcle 666-3s aa t011ow0r asAloohol.io Bovarege* shall mmn sloohol am3 any bV8F*@l OCn~i:illl~ INOWbhen one-half Of OM par conli of sloohol by voluao whleh Ia ospebls oi tme for betera~ pur~seu. either lloae or *hen dlltlted." *Liquor* la 6etlnotl in wrtlole 4663e 08 tollowur *%lquor* *ll m*n any alooholio bovorag8 oontaialng ~loohol in exowe of rot32 (4) per oentum br weight, unless othorulue lndiorted. Proof that en aloeholio benrego irr aloohol, aplritrof wine, uhiakoy, liQUOT,rim, brandy, &l, t*pullla, Iyn- oul. bbOAW0, or bmreto8g0, ahall be prim6 froi* evl&euoo that the mm i8 liquor a8 hwoin dafl~ed.~ *Beef* ill~flAUd iA AHlola 667-1 ea r0u0we: The term 'boor' wana a Rmlb bevm~ge ow- talairrgoae-hdf of one par 6wtormre or 8loohol VO``UI# ld R OtEQOCO t& U3fOW ( 4 ) P U OeAuo i a 7 oohot by wuight, and ahall AOt k inolurite of any bevomge drslgnaUo4 by lab01 or othww%a8 bf lAj Oth e rAUS%46h Onb tlOt.* IU is OW UAdOrlBt~Abi~ thrt *a&O" 04803U dthhiA #LO 4Ofitdit&?~ Of '~loOhO~i6 b8V@WU@=, 6At? that it d80 OQPPIBwithin the derinitlou or *liquorw br rirtw of the taot t&t it ia lA rlooholla krersga oonta%nla@ eloohol in oxoesa or r0ur (4) par osnbim bJ alght. lror the rm- SOA it dOfMIAC& 00~ Within tho deiinibiMI Qf 'b@Or*. wth wlo* me W3*re aro ni8lt bovoragoe. The tax iIlYclrud In tihi@ Quwitlon lr preBorlM4 by ArtLolo 666-21, P.A.P.O., whioh mada tn part aa tollova: *Ttmn la hrrcrby levied aa4 imposed 08 the rirrt *ale :A aaaltlon to ths obhsr Saw and tax08 ltwl~d by thss nab the r0liiowingr *. . . . . -. 5759 Eoiiorabla Bmrt Ford, Admlnfatrator, Paw 6 Of OA0-t0Ath Of (tgalleA, UtaitqM @hall be iS.U.C, theroior at the sssesaod rate for enoh suoh type of dlstlllod eplrlts. It 1s further provided thst the taxes herein 16vfed end essesaed shell be pald and oolleotsd by stamps as provided in this Sootlon. . . ." ,-. IA the oiwe Oi beor we are not faood with any quss- tion a6 to the propriotr of plaoing the etaaips OA the oaso OS OWtOA, instead Of OA the bottloa, bo0.u.o saah privilege is eo:fioally gmAt0d by th0 termi of paragraph (6) Of .4rtiClo 27-l aAd gsragmph (8) of titiolo 667-23, P.A.P.C., wbloh srtlolos apply only to beer. Howovor. the problem is more diffloult in the oaao of al0 booemso ths only statutory pro- vlslone thst oontrol the quoutioa a~0 AFtlol0s 666-2l and 666-21a, quoted above. We think It oloar ttnt in th0 oauo of ale in a bottle the words wbottlo* and wOontafnor* in Axti- ole 666-21 waAs the reooptaolo in whioh the ale is lmaodlato- 1J COAtCiAod. The word woonteinorwin that artlolo has rerer- eAoe to roo0ptaoloe other than bottles lo whloh the aloaholio beverage tight b0 oOAt?iiA0d, for example, juga, kegs and oaa8. RI now nust dealde how thls question is afrooto% bg the sontanoo ln ml4 above-quoted titiole 66641 that reeda 60 r0u0nsr *The &srd shell heve power to relax the foro- golug provleion SheA in its judgment it would be impraotloa~o to ro~ti~% the aifiti,n% of ruoh 8ttmap on the bottla~or OOA- talnorw. Xe believe said eentonoo @:2ves the board authority to pramulgsta a regulation dirootlng that mid etPlnpe shell bo plaood on oartons Or oases of eTP lc the awe gannex k!my are plaoed on oertone or oases Or beer, in lieu or afrirltg a stamp to each bottle, if the Board b01i0V08 it it: liqr80- tloable to require that the atmp8 be effl.red to tks bottles. A reading of the entire statute shows that this 18 a ssl0s tax, the tax being imposed on tbe~flrst sals, The peymenCof the tar La %'*idona%4 by staqs. %8 bsllove th0 statute elkms the Board a dlsoretloa ,Ln the method %.t uses ln oollootlng the tax to the extent that it oan presorlbo rules as to how the stamps shall be plaaed. &rtlolo 666-ale, quoted above, gives the Beard authority to provide stamp8 of dencminatlons squab to the total tar duo on the malo of 011 the bottles in the ome or oorton. Our an~uor to both of your questions is "PP. Yours very truly