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

*oneInteraational Dio0iona.r~ d.Wwr the who txavol8 fro18 plnoo to plaoo.” d, we thiak thaw 1~ no awbrtusirl difin 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 kppeabiioonorabls8. ii. rillen, Page 2

In that oi;rse, yie **quote:**

w+* * Inregard to oaou?atIon ttaXe8, artfole 5049 Ofthe i2eViillJdStatutee of 1kWdprovidea: sician, ‘From every phy**surgeon,** ocullat, or medioal or other apeelalist or any kind, travelling from place to glaoe In the ?rraotIoe of his prore8sIon, anannual tax of fifty dollare, In eaoh oounty where hemay praotioe his ~rofeealon,~ ehall be aollected. + ‘), The tCt8tiLWlly ehOW8, In so fer us It relates to this phase of the case, tbat a?pallant lived at Nevvasotrr, in Grimse oounty, andthat 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 amdiaal 8peQiuli8t. iiebeing ab8entirOa, &Va8Ota, a ZW#lO8t wae left that he should attend the call or these gentlemen at 

### 3ryunupon hI8return. Thle request he complied with, andaedo twoappolntmrnts eaoh month to attend cases In himline of praotioe at Bryan. It maybe ooaceded that twloe during the zsxth eppell~t*vfsited Bryan e6 a‘IPadIoal s~aIalIst. Wedonot 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 whohevs an offiao or plaae or bulrineas, &z&d

attend ~~3118in their profession at other and dliferent plaoes in other and different countlea than the plaoe of their location. Asweunderlltaad this tam, *travelli3g from ylaoe to plaoe,’ It refqrs to those parties enumerated In the statute whogo from place to jQuce traveling over the **data, pursuing**  **their oooUpatioU,**  oelllng, or grofeasion In that manner. irre would not be ilnderetood aaholding that a ;)ereon may not hiivean ofrloe or p&ace of reeldenoe, In asich heyursuse his oacupation, hutsome ~rtiouLr @int in the &ate, end not be faemabls **to** the lawas 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 Isuettrawl 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, endthe otlnr put OShis time at ths other, plaoe. **ThiO 80.8**  DOt**Oa=J** with it tha IQ- OSltinaraey, 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 whomyou **refer** oould mt ba **o&88@& 88**  an itinerant subjsot to the tar. tie think the exception **wa8 prsant**  **to** meapt **osa-tala p8raon8**  

### srom **the 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 aSSected by **the 8krtUte**  **OttiSWiee.**

**A8**we **uabr8tan4 the**  seetr 

### Srorn potir lmtter, tha **dU4ti8t** b @288titXI i8ll@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.

FIRSTASSIS':'ANT ATTORME'L

GENERAL Glenn R. Iawl **A88irtollt**