Case Information

*1 OFFICE OF THE A’ITORNEY GENERAL OF TElUd AUSTIN

&xmr&lr EdMa 0. Ilooraheab

Dirtsiot Attoraey

TraTlS Couatp Tsrr~

Aumtla,

War 8lrt

,.._

493 ;.,,

Hanorabla X&In 6. Woorahaad. page 2

day8 fx-014 tha 4rraatlva data haraor.

Eafora so engaging in said baslseas,

safh such dealer shall obtain s license

therefor, to be lseuad by the County

Tax Collector o? each coanty in which

the applicant has a place of bualnass,

and for each aaparata place of buaiaasa.

The Comptroller of Fubllu Acooonts shall

firnisb said ion44 to the Tsz Colleotcrs.-

(Un~areaor1n.g ours)

liith regard to the ooaupatlon tax to be lavtad upon such business by a oltr or munlolpallt~, section 2 or the above cited l rtlcla.provl&es as

roiloomr :

"The Coamlssloners' Coart of the several oouatlas, as well as matilcipal-

ltles, shall also hare the power to

law and oollaot such a tax, equal tc

one-ball or the smount herein levied.*

Tha oases or Gasyell and SIpith v. State, l&6 8. 8. 1159, upholds the talldlt~ and coaatltatlonelity of an ax4184 tax slml@r In It8 .attrlbata~s tp tbs on8 lmolvad hero. The article 18vyiag the tax intolted ia the ease oltad has been repealed, but wa deem this authority, In prinoipls, to be controlling hars.

The tax aaasura uxgar conslderatioa b&&z@ a relldAand eonstltationsl axsrcisa or l*islatlv~s pcuoc, and 110 raats appearing to trrka the merchants in, question out of the operation and mope of the tax levy above quoted, but on the coatrary, It apgaerlng that suab mar- chsats are withir~tha~lattar of the statute, ws are con- strained to bold that they are and maain in all thin@ liable for the oaanpation tax tharaby levied. "

Assmslng that the aunialpal~or city tsr la quastloa hare haa baar,duly levied upon the das@ribad business in.sa amount aqaal to one-half or the atata latf, as authorlead and provided bjr section 2 of Article YCk?d, Varnon*a Annotated Civil Stetutas, haralnsbots quoted, it muat ronorr that the merchants la quamtloa *3 Honorable B&via 0. Yoorahaad, Pa68 3

would likawlsa be liable for the payirat of suoh tax.

Truatlng thlr fully answers your lnqul~, we are,

Yours vary truly ATTWfEY GENERAL OP TEXAS COWMl,TEE