OFFICE OF THE AlTORNEY GENERAL OF TEXAS
AUSTIN
Xononblo Charge H. Shopjmrd
Ooraptmllsr of Publla hoaovata
Austin, Texas
Boar sir:
mmorabla Ceorg4 8. Sheppard, p4g4 2
Th4 opinion
__ by '5r. Brown. . ia _ not dlrootly
6inoe it concerna oecsain pnaaas or- GIIO
1.
in point.
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 or our rile8 rrteala that he aubaoqurnt-
ly wrote you in a latter &et46 April 2, 1936, that 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 48 a ai& atom f4r t&w pur-
~a;; oooj2otiiq the ohaln ator tax l4tt44 by Ch4p-
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’ is aomtmaa to
mean and inold plm~* wham o~arattoa .
or4 sold or dk4ro?.I eawttaa lr4 8t0rOa 0r
kept ior. the phrpoh of rti8 or ooammptiosi;
0~: ii 80xa fro6 uy t8ki018. tratn, ‘01
olgaratta tanU.n# urahina, the -414,
train, or oQ4rattr vasdWg *achine~rm
v&loh or tror whioh aaah 8luWattu~an
sold ahall oonatltut~a pla44 at bualaas6.*
Saoti~n 4 ot Artto 70470-3, R4rls46 Civil
stetutaa; raa48 %a part aa tellewe
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* or oigarattea upon
which a ta% la re uired to be pe%ddrlken,
titkin thirty (30? cl*m fior the Pete thl8
law bsca48 4ff4etlra, file tith tbs GOB@-
troller an applleationfor 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 by a fer of ‘Wedi?-
i
Honorable George 8. Sheppard, pcqr 3
fire (525.00) Dollera If ror a distributor’s
poI?uit, or e rO6 or Flftson ($ls.C!O) Dol-
lars ii ror a wholemale doalar's pormlt,
or a r48 0r Five ($5.00) DOllara ii ror a
rotdl dealer’s perdt.
". . .
Tpon receipt or 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, a non-aaaignabla oom-
aaautltal~ numberotl pormlt, 4oelgnatlng
the Rind of pomlt and auGhorlein4 tho aalo
0r o&arottoa In this ateto.*
The mooning or the ~plaoe o? baalnoaaa
atare, a& wo are bound
has boa deftnw¶ by the Lyla l?*'
br t&o etatut- definition. It la appllad to any
lo~~L~~~llm~ta4 by boudarl~a, kowotsr l.arae or bow-
. The extent of the ~loaality4oa¬e4 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 that thr parrit is applla4 ior
by the dealer, and iaaixadto the L40alw ?er tka
lass of baalwaa aoalgaata4.m %%a plaea of buaineaa
i a this lnatonoa woald .k tka bstol, aid ia Its apaolf-
10 84084, to lfarnsa or gr4mt a prrrrltto Uu operator
theraaf maana to oonfor on fbab person tha right to 40
aomatklag ia his oakbllahmat nhlah ot.karwlaa ho woe14
net hno the right to 40. 17 R. C. L. 474.
fn our~oplnlan your question should be
anewwed in the negative.