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 

### concernaoecsainpnaaas 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 OIIthe 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 soldor 

### dk4ro

?.I 

### plm~*wham o~arattoa


### . 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 %apart aa tellewe



### wEvaryblrtribdtot, wba2eral~deal&r and r4t411 P4614r in thla f3%4tdnow 4Agagd 

### ori&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 tbsGOB@- trolleran 

### applleation for a 

### sigar*ttrpernit 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?-

iHonorable George 8. Sheppard, pcqr 3

fire (525.00) Dollera If 

### ror a distributor’s poI?uit, or e rO6or 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 retaildoalor 

### ror th4 plaoo of baalnoas 4rai&netad, a non-aaaignabla oomaaautltal~ numberotlpormlt, 4oelgnatlng the Rind of pomlt **and** auGhorlein4 tho aalo 0r o&arottoa 

### In this ateto.* 

### The mooningor thel?*' ~plaoeo? baalnoaaa has **boa deftnw¶** **by the**  Lyla 

### atare, a& wo are bound br 

### t&o etatut- definition. It la applladto 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 

### qeota4above,wo fla4 that 

### thr parritis applla4ior by the dealer,and iaaixad to the L40alw ?er tka ilass of baalwaa aoalgaata4.m 

### %%a plaeaof buaineaa a this lnatonoawoald .k tka bstol, 

### aid ia Its apaolf

### 10 84084,to lfarnsa 

### or gr4mta prrrrlt to Uu operator theraafmaanato oonfor 

### on fbabperson 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 

### questionshould be 

### anewwed in the negative.