1946 Book 3 Texas Attorney General Reports and Opinions 1 (1946)

handle is hein.sag/sagtx0126 and id is 1 raw text is: OFFICE OF THE ATTORNEY GENERAL OF TEXAS
AUSTIN
GROVER SELLERS
ArTrNeY GENSAL
Ion. Geo. I. Sheppard
Comptroller of Public Aocounts
Austin, Texas
Dear birs
Opialon No. 0-7370
Res Is the tea dollar membership fee made by
the Sosthwetern Dance Assoetation of
E1 Paso taxable mAer Article 047a -19,
V. A. 0. 5.?
Tou submit for the opinion of this     wt a    the
question of the liability of the Southies     Da    As neiation
of El Peso, Tes   for admission taxes impe       Seotl us 3,
4 ad 5 of Article 7047-19, V. A. 0.      mSer      sta cant
of foots epplisable to said assoqis  on    diselos         or
letter and the enclosures attach   the  t
For a more comprehe   ye  ta    at of the ques ion
presented ad the facts upon w    h       a   will be based
we quote from your lett       t   ad   Pt  ment seat oat by
the assootation to pe  peat    pet  as   These follow belows
4* .
'The son     tern   no  Assoe  tion of El Paso has
been      ting  a  es and a     ag admiasions as follows.
plus  to    ad    eral tax - per couple.
O plus S ate a   Federal tax- per stag.
1.O Vkus St e   ad Federal tax - per spectator.
Mr. R e4 0. bovden, President of the Association,
he  a     o   ayohange in their plan of collecting admis-
o10   t    C * dbaces promoted by them. I as hervith
enal ing , circular, that will explain the maw plan of
the as    ation, and which has been sent to various persons
in the vicinity of El Paso.
Judging from information I have before me, the
Southwestern Dence Assooation is not a state, religious,
educational or charitable organization.

NO COMMUNICATION I TO 0E CONSTRUED AS A DEPARTMENTAL OPINION UNLESS APPROVED MY TH ATTORNP4Y *ENERAL Ot PINST ASSISTANT

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