HO are ia reosipt of your letter of April 19, 1939, whereia you onhlim the,follariag faotmr

A* aa ad&ti~Lbgsoheme, GamarPl Hillm Cw 8pbaa&oonte& for the ~poSe of in&wosi~,the~ rale of.Gold liedal FCl0w.i. Such atit' is oondnoted at fha plaoe of businessof tha'LaudWdale-wght Bwttio'. &the entry blank is'priated +b Cmpany, 313 Pine Street, mrakan. first four lines of a fim'lins ji8gle0 The la& lime ia lef+blaak for the QontistelIt to fill in* The signed eatry 'blank dth.the oaateatant's, persion of the fifth line must %IJ aooompanied by Ir sale8 slip qhoriq a purohase of a saok of GoldMedal Kitchen Tesbd F‘lopt, 0~' a haad dm faoslmile of the Gold Medal gitohea Tested F'lmrSaok.

First, seooad and third prizes.are affaredto the persoas subdb Siag the beat enfries for the fifth lime~of the Jingle, ha mntest rules advise that origiaality, U,iqUCQ,eS8, and ad=n%isingvaluedll lm ocmsid- erod ti the judges fn reaohing isheir dsoision. It is further Kovided that fhe,Winners thereby permit use of riming last lima aad their aames @id rddressea in radio or printed advertising, should the apoasors de&da to nuke use gf them.

You request our opi.mion a8 to whether the pisee era taxable under tiiole 7047f, BeviSa Civil Statut&s of Tokae, aad ifso; %heth&i the General Hills Campaxq or the Iauderdale-&light Eleatric Compp~p his respnmi- ble for the tax.

ti our opimioa No. G=37S,add&sed to you, dated Maroh 16, 1939, we pointed outthatnnder%hhe tenna of Article 7047faoteris duewhen the parson reoelving the prize has paid a ohargs addltdonal to that paid liy other patrons. He further expressed fhwoplaioa that tha work ohar e might iaolude mosey, or q other artiole ,of value; or it night lno u e T+ skilledor uamldllsd labor, a poem, sss~ or motBo, a painting or other pisoe of art. In short, that algrthiag of value would snffioe, prwlded the same met the test of being a bona fide ootisideration pasedng frm the

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Hon. George H. Sheppard, page 2 (O-662)

reoeivur to the giver of the prize, a oonsideratioa not reoelvsd by,the giver from other patrons of the business. Without disoussiag the matter at length, mo would point out to yvu that the three persons submitting the best fifth liae.for the jingle would be delivering consideration which the giver of the prims would not be reaeiving fromthe other patrons.

Therefore, if the plan is conducted as advertised, no taxes will b, due upon the prims givem away in oonneotion withthe same.

Youl73 very truly AlTORH!ZYGEREFULOF TEXAS % /a/ Gleaa B. Lawis ' Glenn R. Lewis AssIstant . .