1939 Book 1 Texas Attorney General Reports and Opinions 1 (1939)

handle is hein.sag/sagtx0158 and id is 1 raw text is: OFFICE OF THE ATTORNEY GENERAL OF TEXAS
AUSTIN

GtRALD C. MANN
4yunur                                        May 13, 19g
Honorable Eugene Brady
Assistant County Attorney
Hunt County
GOreenville, Texas
Dear Sir:                     Opinion
Re: Woul anotion     tore such as
Woolworts, e    ed in the
llng of v   e as articles
a   Incidentell se  lng toy
is Is, be subje  to the
tion tax imposed by
t       38, Article 7047,
The  bove  a    on, a   It ed in your letter of May 8,
1939S calls for a oitticoion     Sea on 38, Artiole 7047, Revised
Civil Statutes, ,oh eads            t  lows:
8ec. 8. Tax o de era in cannon crackers, etc.-
From every   ra, firm or    pporation engaged in the
occupation 0 oel Ing oa   o crackers, or toy pistols
use to   shoot       s  1   ng cartridges, within this
S   a   -te  annual  ax f  ve hundred dollars, and
d inco ora    cities or towns in which such
70  ea i   oated   all have the power to levy a tax
of one-hal t    above amount as now provided by law in
dd ion to the above tax, and such person, firm or
S  po tion  o elling suoh cannon crackers shall be
req ir      p   an additional tax ta the above amount
and   ke ou an additional license for sash separate
estabi shsht or place in which sush cannon crackers
shall be sold. By the term 'cannon oraoker' is meant
any fire craoker or other combustible package more than
two inches in length, and more than one inch in ciru-
teranee commonly sold and exploded for purposes of amuse-
ment. Nothing herein shall be so construoted (construed)
as to prohibit the sale of, or to place a tax on, the sale
of cartridges, combustible packages or explosives commonly
used for firearms or artillery, mining, excavating earth
or stone, scientific purposes or for any public or private
work,
NO  OUMUNICATION IS TO ni CONSITRUIc AS  A DEPAEIMIHTAL OPINION UNLESS APPROVED MY THE ATTORNEY SENORA. C FInS  ASSISTANT

What Is HeinOnline?

HeinOnline is a subscription-based resource containing nearly 2,700 academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.



Access to this content requires a subscription. Please visit the following page to request a quote or trial:

Already a HeinOnline Subscriber?