Texas Attorney General Opinion: O-1514 Page: 1 of 2
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OFFICE OF THE ATTORNEY GENERAL OF TEXAS
GEItAD C. MANN
Honorable George H,. Sheppard
Comptroller of Public Accounts
Opinion No. 0-1514
Re: Collection of occupation taxes under Section 33,
Article 7047, Revised Civil Statutes of 1925.
We acknowledge receipt of your letter of September 28,
1939, in which you request the opinion of this department on the
collection of an occupation tax from the owner or operator of a
race track of more than one-half mile and less than a mile in
length, and in this connection we quote the following portion of
"'From every owner or manager of every race track,
one mile or more in length, used for profit, one hundred
dollars; from each owner or manager of every race track,
one-half mile or less in length, fifty dollars per
annum; provided, this shall not apply to race tracks
owned by private individuals and used for training
purposes, or in connection.with agricultural fairs
"Since the above section does not mention a race
track' covering a distance from one-half mile to one
mile, is it, your opinionthat an occupation tax should
be' colleed from tlegwner or operator of a race
track of mot "than one-half mile and less than a mile
i length? "
"would also like to know whether or not in your
opinion the .term/'race track' as used in Section 33
includes trac % for all kinds of racing events."
We thilk-Yhat the question you ask concerning the collection
of a tax from the owner or operator of a track which is neither
more than one mile nor less than one-half mile in length suggests
the answer. The terms of the above quoted statute are clear
and unambiguous and, while it may appear unreasonable that the
Legislature would intend for them to operate as written, at the
same time neither this department nor any court is authorized
NO COMMUNICATION IS TO BE CONSTRUED AS A DEPARTMETAL OPINION UNLESS APPROVED BY THS ATTORNEY GENERAL OR FIRST ASSISTANT
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Texas. Attorney-General's Office. Texas Attorney General Opinion: O-1514, text, 1939; (texashistory.unt.edu/ark:/67531/metapth258702/m1/1/: accessed January 18, 2019), University of North Texas Libraries, The Portal to Texas History, texashistory.unt.edu; crediting UNT Libraries Government Documents Department.