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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