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 

__ . . _ - 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 or our rile8 rrteala that he aubaoqurntly 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 Ch4pfh88d 

Aota of the 44th Irglalatere, feat Called 

ihbdirimion (d) of Artbla 70474-1, R4ria46 

Civil Statutaa of Tame, teati aa tollem: 

*'Pla44 d BuaImaa’ is aomtmaa to 

mean and inold 

or4 sold or dk4ro ?.I 

plm~* wham o~arattoa . 

eawttaa l r4 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 4Agagd or i&e dealrae to b4om4 amgrd, 

in the aale or ~a* or oigarattea upon 

which a ta% la re uired 

titkin thirty (30 ? 

to be pe%ddr l ken, 

cl*m fior the Pete thl8 

law bsca48 4ff4etlra, file tith tbs GOB@- 

troller an applleation for a sigar*ttr pernit ae (I alatribotor, idwl4rle dmler or 

retell deelor, aa the aa84 ma? be, said appliaatl,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) Dollars 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 oomaaautltal~ numberotl pormlt, 4oelgnatlng 

the Rind of pomlt and auGhorlein4 tho aalo 

0r o&arottoa In this ateto.* 

The mooning or the 

l?*' 

~plaoe o? baalnoaaa 

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 by boudarl~a, kowotsr l.arae or bow- 

. The extent of the ~loaality 4oa¬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 iaaixad to the L40alw ?er tka 

i 

lass of baalwaa aoalgaata4.m %%a plaea of buaineaa 

a this lnatonoa woald .k tka bstol, aid ia Its apaolf10 84084, to lfarnsa or gr4mt a prrrrlt to 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.