Th4 opinion by '5r. Brown ia not dlrootly __ . . _ - 1.

in point. 6inoe it concerna oecsain pnaaas or GIIO Chain Store Tax La-s, and not Artiolo 70&78-l. In thfa opinion &fr. Erom advised yore thet the tex should br wxpated OII the bee18 or a three-eta8 unit; howater, an we&xi:-Ion that he aubaoqurnt- or our rile8 rrteala ly wrote you in a latter &et46 April 2, 1936, be hsd rscon4idarad hia opinl~n Of lbroh 1, 1936, and aonoludsd that if ell the plaoea where clgerettee are eold are looatrd In tha ama builbftq unller one roof, op4rat46 end o~ontmllrb by th4 84.a~ mana64!&4nt, that are to b4 oenaidared a ai& f4r t&w pur- atom the ohaln ator tax l4tt44 by Ch4p- ~a;; oooj2otiiq Aota of the 44th Irglalatere, feat Called fh88d

ihbdirimion (d) of Artbla 70474-1, R4ria46 Civil Statutaa of Tame, teati aa tollem: *'Pla44 d BuaImaa’ aomtmaa to plm~* wham o~arattoa

mean and inold or4 sold or dk4ro ?.I eawttaa l r4 8t0rOa 0r kept ior. the phrpoh of rti8 or ooammptiosi; 0~: 80xa fro6 uy t8ki018. tratn, ‘01 olgaratta tanU.n# urahina, the -414, *achine~rm train, or oQ4rattr vasdWg v&loh or tror whioh aaah 8luWattu~an sold ahall oonatltut~ a pla44 at bualaas6.*

Saoti~n 4 ot Artto 70470-3, R4rls46 Civil raa48 %a part aa tellewe stetutaa;

wEvary blrtribdtot, wba2eral~ deal&r and r4t411 P4614r in thla f3%4td now 4A- gagd or i&e dealrae to b4om4 amgrd, in the aale or ~a* oigarattea upon be pe%ddr l ken, which a ta% la re uired thirty (30 ? titkin cl*m fior the Pete thl8 file tith tbs GOB@- law bsca48 4ff4etlra, troller an applleation for a sigar*ttr per- nit ae (I alatribotor, idwl4rle dmler or retell deelor, aa the aa84 ma? be, said appli- aatl,on to be aoco;ltasniad fer of ‘Wedi?- *3 Honorable George 8. Sheppard, pcqr 3 (525.00) Dollera If ror a distributor’s

fire poI?uit, or e rO6 or Flftson ($ls.C!O) Dol- lars ror a wholemale doalar's pormlt, or a r48 0r Five ($5.00) DOllara ii ror a rotdl perdt. dealer’s

" . . .

Tpon receipt the application and reo k&rein provided for, the Comptroller e&all isme to every Uiatrlbator, nhol44414 doalor or retail doalor ror th4 plaoo of baalnoas 4rai&netad, non-aaaignabla oom- aaautltal~ numberotl pormlt, 4oelgnatlng the Rind of pomlt and auGhorlein4 tho aalo In this ateto.* 0r o&arottoa

The mooning or the ~plaoe o? baalnoaaa l?*'

has boa deftnw¶ by the Lyla atare, a& wo are bound br t&o etatut- definition. It la appllad to any lo~~L~~~llm~ta4 boudarl~a, kowotsr l.arae or bow-

. The extent of the ~loaality 4oa&note4 bf It mat, genarall~, bo 4otordznd by the ooxmeation g&&ah it L used. Bhr*a Law Dictionary, page

In wading Seation 4 of Artioh 70476-l qeota4 above, wo fla4 thr parrit applla4 ior by the dealer, and iaaixad to the L40alw ?er tka %%a plaea of buaineaa lass of baalwaa aoalgaata4.m a this lnatonoa woald .k tka bstol, aid ia Its apaolf- 10 84084, to lfarnsa or gr4mt a prrrrlt to Uu operator theraaf maana oonfor on fbab person tha right to 40 aomatklag ia his oakbllahmat nhlah ot.karwlaa ho woe14 net hno the right to 40. R. C. L. 474. your question should be fn our~oplnlan

anewwed in the negative.