Case Information
*1 OFFICE OF THE AlTORNEY GENERAL OF TEXAS
AUSTIN *2 oontalnere of beer stored In the brewery where smte is brewed or beltq transported therefrom. to a point .outslda of this State."
Tt will be noted that it ie Tu0Mk.l for any mmufaoturor to transport any beer or to dslIvor to any 'person any beer to be tram Orted am
of said raatiaat~e~m--edP.~a%:~
been paid...." (uncbrncorlng ours). We note no prohlbl- tian in this or elsewhere in the law against a manuiaetur- er t$rlnl? away beer to be oo!umuo& upon the pra&aa8. Seotfon (a) at hrtlale 66743, Poaal Code of T'exaa, lQE5, raads:
"Then 1s hereby levied qd l sas~rad a tax at the rste of On. Dollar and lkonty-four oants (#l&X) par barrel oa al1 baer aold, rtorad, distributed, trsrmportad, br held ior the pxspo~o of aale in this Stats whether mantiaotured In or *ported Into this Stata.
Said tax shall ba paid and erldsnaad by plao- lng stafcps, rhlch tha Stat. Traes~nr la horain authorleea to protida In tha immclnatIlaa8 Pa- qulred, 'on QaOh original paokage aa defined Id this Artlole; provided, further,,that at tha tlw anid stamp Is aSfIxed the parsoa,afflxfng the Starr shall with indsllbls ink or 8tamp oaneel the same by placing the date and the lioansaa*s full nam qr lnltlals upon said revenue staarp.*
It 1s aanlfest that the feglalatura lntandod that the tax provided ior was to be Ierled upox baw &old, and upon bear stored, distrlbut.@d, or held far the ultImat8 purpose af eele within the Stat% &whore In the *et do we find any lntantlon on ths part of the taglslature to a tar upon boar whloh Is not sold or levy and colleot which la not Olstrlbutad, transported, or held for tha ultlamte purpose of sale. IS beer Is giva~ away and oon- mmwd npon the praalses~of the manufeottuw or la d-pad, so as to render suoh beer incapable of reaohing thr ahannals at ccamerce no tax Is due themon. *3 w thareiara axaw49r both your qwrtiorv
in the nogat1v0.