OFFICE QF THE ATTORNEY GENERAL OF TEXAS
AUSTIN
Eonomble H. w. iillen
Diattriot Attorney
&faai1t0n, 40x88
prefm8rlonal aall8 to
whioh are oonusmieato
being lhblb
durtbt’ with
Interaational Dio0iona.r~ d.Wwr the
*one who txavol8 fro18 plnoo to plaoo.”
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 tha
-06pticIpI 08 tO “dUltf8t8 praO@iOil5& frOrP abOQ t0 p&O. in
the Oo\urty at tbrrir reDi6bi10#’ p(n bab~&%Od in 8&d iutkalb
7049 ( 3) . awi the opinioa of the court or OrLrilul kppeab
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, surgeon, ocullat, or medioal or
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 tCt8tiLWllyehOW8, In
so fer us It relates to this phase of the
case, t bat a?pallant lived at Nevvasotrr,
in Grimse oounty, and that upon one oooa5.oa
n ooupie or gentlemen from ¥, In Efrazo8
county (an adjoining oounty to GrImea),
want to NavaBota, and 8OU&ht the 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-
wratsd in the atcitute, or to relate to
those who hevs an offiao or plaae or bulri-
neas, &z&dattend ~~3118 in their profession
at 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
the data, pursuing their oooUpatioU, oelllng,
or grofeasion In that manner. irrewould 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
~rtiouLr @int in the &ate, end not be
faemabls to the law as a truvaler, -- that is,
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 at 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@&
88 an itinerant subjsot to the tar. tie think the exception
wa8 prsant to meapt osa-tala p8raon8 sromthe tat, that f8,
iti.AUUtt dWltilbt8 OOniiIb~ thsir hOtiTitiO8 tO thr OOlUiti.8
Of th.ir re8&iOOtiYO ZeBidCUiOQ8. It was not lntmdad to raoh
out and bring within th 8tatUt8 thou whonauld not bo aS-
Sected by the 8krtUte OttiSWiee.
A8 we uabr8tan4 the seetr Srornpotir lmtter, tha
dU4ti8t b @288titXIi8 ll@t~r~OtiOiJ& hi8 QWte88lfJi%OUt8ide
the ooUntr & hlr re8idrtXOa .rOept in ro8QOn8. to 8~~01f10
Oau8. In our opinion ha la Mt a0 ltlnuent dOatl8t 8ubjeot
to the tax ana we atnewer your puutlon ln th dsir8wiite.
FIRST ASSIS':'ANT Glenn R. Iawl
A88irtollt
ATTORME'LGENERAL