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 

*one 

Interaational 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 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 Statutee of 1kWd providea: 

sician, 

‘From every physurgeon, 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 aollected. + ‘), The tCt8tiLWlly ehOW8, 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 muwratsd in the atcitute, or to relate to 

those who hevs an offiao or plaae or bulrineas, &z&d attend ~~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. irre would 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 oatow=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 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 i8 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 

ATTORME'L GENERAL 

Glenn R. Iawl 

A88irtollt