Case Information
*1 OFFICE QF THE ATTORNEY GENERAL OF TEXAS AUSTIN
Eonomble H. w. iillen
Diattriot Attorney
&faai1t0n, 40x88
prefm8rlonal aall8
whioh are oonusmieato
being lhblb with durtbt’
Interaational Dio0iona.r~ d.Wwr fro18 plnoo to plaoo.”
*one who txavol8 d, we thiak thaw 1~ no awbrtusirl dif- in the prbmat atatate and the A0t iarolve4 is tho 0680 or xdx*tQn vs. Ytafo, S? 8. w. ass, ether than -06pticIpI Oo\urty 7049 ( 3) . awi “dUltf8t8 tbrrir opinioa of the court or OrLrilul reDi6bi10#’ praO@iOil5& p(n bab~&%Od frOrP abOQ in 8&d t0 p&O. iutkalb kppeab in *2 iioonorabls 8. ii. rillen, Page 2
In that oi;rse, yie quote:
w+ * * In regard to oaou?atIon ttaXe8, artfole 5049 Of the i2eViillJd Stat- utee of 1kWd providea: ‘From every phy- sician, ocullat, or medioal or surgeon, other apeelalist or any kind, travelling from place to glaoe In the ?rraotIoe of his prore8sIon, an annual tax of fifty dollare, In eaoh oounty where he may praotioe his ~rofeealon,~ ehall be aol- lected. + ‘), The tCt8tiLWlly ehOW8, In so fer us It relates to this phase of the case, t bat a?pallant in Grimse oounty, and that upon one oooa5.oa lived at Nevvasotrr, n ooupie or gentlemen from ¥, In Efrazo8 county (an adjoining oounty to GrImea), want to NavaBota, and 8OU&ht servicer of the ap~llent a8 a mdiaal 8peQiuli8t.
iie being ab8entirOa, &Va8Ota, a ZW#lO8t wae left that he should attend the call or these gentlemen at 3ryun upon hI8 return.
Thle request he complied with, and aedo two appolntmrnts eaoh month to attend cases In him line of praotioe at Bryan.
It may be ooaceded that twloe during the zsxth eppell~t*vfsited Bryan e6 a ‘IPadIoal s~aIalIst. We do not understand this erpreeeion, *travsllin6 rrom plaoe to place,* to refer to phyleloiane, 8urgeen8, medical or other specialist8 nho are mu- in atcitute, to wratsd or relate those who hevs an offiao or plaae or bulri- neas, &z&d attend ~~3118 in their profession other and dliferent plaoes in other and different countlea than the plaoe of their location. As we underlltaad this tam, *travelli3g from ylaoe to plaoe,’ It refqrs to those parties enumerated In the statute who go from place to jQuce traveling over data, oelllng, pursuing their oooUpatioU, or grofeasion In that manner. irre would not be ilnderetood aa holding that a ;)ereon may not hiive an ofrloe or p&ace of reeldenoe, In asich he yursuse his oacupation, hut some @int in the &ate, end not be ~rtiouLr faemabls the law as a truvaler, -- is, that *3 Honorable H. W. Allon, Page S
one &alg from plaoo to plaoe pW8uillg hi8 occupation; but In swh o&38@, to b8 a tmveler, pureuing hlrr oooupatlon in the Itate, br Isuet trawl from p&co to place, yursulag hia voa&loa In en itlnorant mathod. The 0~380 before UP is not within that oato- w=Y l HUO th8 jhJ8lOhU3 01: 8NOiili8t ha& two placer of buelnaor. Part al hi8 tlmn ho 8pent one, end the otlnr put OS his time at ths other, plaoe. ThiO 80.8 DOt Oa=J with it tha IQ- OS ltinaraey, or travolln( from plaO0 t 0 phO0, U8 we UIIdU8t%Iid t& amanlag oS4t~+hi:ntuza, within thm putMaw OS the law.
Without the sxooption ln the statute, it I8 quite clear that the dentist to whom you refer oould mt ba o&88@& an itinerant subjsot to the tar. tie think the exception osa-tala p8raon8 srom the tat, wa8 prsant to meapt that f8, thsir hOtiTitiO8 thr OOlUiti.8 iti.AUUtt dWltilbt8 OOniiIb~ Of th.ir re8&iOOtiYO ZeBidCUiOQ8. It was not lntmdad to raoh out and bring within thou whonauld not bo aS- th 8tatUt8 Sected by the 8krtUte OttiSWiee. seetr Srorn potir lmtter,
A8 we uabr8tan4 dU4ti8t b @288titXI i8 ll@t ~r~OtiOiJ& hi8 QWte88lfJi% OUt8ide the ooUntr & hlr re8idrtXOa .rOept in ro8QOn8. to 8~~01f10 dOatl8t 8ubjeot In our opinion ha la Mt a0 ltlnuent Oau8. ln th dsir8wiite. tax ana we atnewer your puutlon Glenn R. Iawl
FIRST ASSIS':'ANT A88irtollt ATTORME'L GENERAL