Case Information
*1 OFFICE OF THE ATTORNEY GENERAL OF TEXAS AUSTIN
gonorable a. F8t Bdlial-d8
Civil Diatrlct Attorner
xalles, Texao
“Ho oocoupatian CPT o&r than hfmela Smpcaed shall be Xevlod by $.he Stats or any count or tom, Ypaa any 1t.h ~,lsmvu?anae ampany h;x rubxbject to &a occup8tlon tfu in proportion te ltr groae premitm r&qeiptr ox it8 agenta, Tba osaupa- tlen tax impwed by this law ah411 be the role OQ- aupatioa tas whidh say aompaay dob-q$ buainecc in this ~stace~uadec the pr?oolrloa of thlr chapter chall be requizvd tic pan.'
Among ether thinga, Artiae 7047, V%mm&l’~ Anaotated Civil Statutes, providea;
“!Phme &al.% be 3,wrlmS cm and collected f'roa every pawim, flma, oongsng or uaoaiatloa of pereonc, pureufsa, any a? the oi3aupatlonr named *2 in th8 r0mwittg rmahe~ed wbcuri8itma of two srtiale, an annu8l aaauptlon tu, vhlab shsll bs paid aiuiuall;y In 8drrnoe exaept uhere here&a other-
ovkied, on every suah oaaupation or 8eperste satab Irbment a8 followa: v1ae p”’
I . . . .
‘(b) @b~erSl U&t S~d.81 &$eAt8.--FlWA each errd every pereon aotlng 88 a (tenma or 8peoIal S-At of every lR8ur8noe 0oEpany that arap traaarot any Inauraaee business In thl8 state, on annusl oeau~tlan tax of TVeAtr-f;Ve D0llU.o ($25.00). By *general agent* a@ uaud heroin, is taoant any per- wn, vhether a mwber of 8 flnn or a88oclatlon, or u peppe8entrtIre or employee, x&o may exercire a general l uparvi8ion over tha bus&e88 of any Iasur- aRae oompnay in thle Btatie, or over lee01 ~801e8, of 8u8h laauran~ oeapmie8, tar any person ruper- vkleg auoh busIne88, or sny port thereof, a8 aan- tradirtinguhhed f%cpn a loeel l -t 0F 10081 r$cmaJ.
By *rpeaIal agent’ as ueed herein, I8 mxmt 8ny per8on, vhether a aember of 8 SImn ar as8oaiatfon, or 88 repre8entatIva 0F smployee, vho issy exeral8e 8uperrI8IQR In aIq exaeutlTe 6apaait , othor thrn of a a offioer of l uah a a apeny, over Lw burti or any inawanae aompany 5ntUr 8t4te, or over the adju8tmeAt of km&on or the plaekrg oi r1.b. But OAe gbqmiintoftha aAAu6lQoacupotIaAtaxhereIA hl- pored 8hal3 be r%@red of Bng one per80~ randem this 8ubdlvi8ion.
It uill be noted theit uid hvtlcle 4771 v&e twoted in 1909,tile Sootian 10 (b of Artlola 7047 beesleo law IA 1931. The la8t e~b8h.m af the !! av-wker8 muat be given etfeet. AA aat that Is later in point of the aontrc3a and papeal u1 earlier act, iMofar as the two are Inaori818tent aad Fcreeon- ailable. Fry r. Jaokaoa, 264 8.U. 612~ ~roaa v. Dwrouaett In- de AdeAt School Mstrlot, 277 8.U. 7511 uhItteaborg v. ~AfbP, 2&&M. 152, Cop. lippa.; 39 Tex. Jur., pp. 139-145
EemeC ang person fa;Sling vIthIA the deflnitlon OS ‘gumral tA@At, a8 cOAtsinn IA Section 10(b) of Artlale 18 rubjeet to the o*CIljMtiOA teX therein ;lOv;ted, and to 8 eO& waupatlor, t8x af ha3f that amount, Vh%re 3aviad by the aowaty. *3 P
Ban0rable B. Pat Rdvbrd8, pbgai our ewv8r to yea QWStiOA OAO l SSWlitt& ia ui tUfl.raative defiRItioR.
thbt 0. - N &CUWy tan8 rithbt SUOh very truly
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