**OFFICE OF**  **THE ACCORNEY**  **OENERAL** OF **TEXAS** AUSTIN

# 580

Honorable Ceor;e 8, Sheppard, Page 2

Stnte **tas** OS $1030.00 on &igmtnt hgents and ln addition thereto, said hrtlcle io~oaas 0 &ate tar in er.ah oounty ohere such Eaai~teat hgmt mintnina 8x oirfcs based 511,pqulation in the f6llOW13~ cuXoutltst
*Counties under 100,OOG ?opsletiun :QiIO.tiO 100,0ci0 to !z00,009 ~0~~l~tlon $?GO.SS c~I:*mti,esover %O,ooO popililatlGn ~3JO.00

"'ms tara *?ibQraut k~ont" QD uesd hszeia mmna the buriness of %:rins, sntloin~, or oolfcltins latorsrs in tcie state $0 be agioyed heycmtl the lirlts Of t!ilS GtZtO -%ldiS elf30 aeailt to iualUdS every p.er'6on* rir3, -prtti*rnhfp, oor,wrntha or easoaiation of perrcns mfntatiing an oMla6 to him, entice, **or adicit**  laborers **to 38**  **eni** gloyed beyond tha li;aite of **tda** state; rzndis olao maent to indude **fp5~** person aho, ati ~lzl indbpendent oontmotor or otborwise t3an as an ayfsit oi a duly Uccurrad ezi~;nnt went proouma, or unC4rtGsso to proourm, or assist in proourin~ laborsrr
r0r an m&rant s.gm.; a2.b avory aiil&rMt e<.ent am11 be terms6 afid held to be **doing** buslmsa ES auoh ia eaot md every **county** wherein he, in **pm** 8311 or thou&i un qent, hiras, snt GO&, 1 or solloite auy laborer to he miployed &eyond the li&ts. or the State.*

‘The abova tttx is oolleoted by the County TCXheeessor-Collootot.5 of trcyi OOU&.Y.

# 581

Honoeabl4 04mg4 B. 3heppsld, Pa&o 31

nom4 a State 

### lleurs4 fron the C&B4lo54r of bbor, the 

### tee ol rhiah ib ~10.00 anaufil4. migrant Agient la this hat io defLao4 aa followa~
**WI t4n 

### l

a&ra5t a.gmt* 48 ared fil thir Aat nwens every arrsoa, firm, aorprstion or aemalstlan of persons ragaged 13 th4 buslnear of hiring, ontloIn&, a- soll.lerltl~laboran in thlr State **to** bo axployed beyond th4 ltit.8 or tbla stat4 

### and18alaemenatto **loshd*** **wary peraen,**  **fin,** 

### partn4rrhlp, 64rporation or assoolatlon of pw8ons rPkintalal5a an orflcr **to** htre, entier, 61r

### l ollalt laborax% to b4 4m;rlsye&beyond ths 11sitr of tml states end I* .tiao

**meant** to **inaludo** everfpereon who, a8 an indr pendant aontraaetor or athem win than es an-asnt of 

### a duly U445.44d ad-at ageat pro4ur4bl oru8dertekuc.bproau-o, oraoaist ia ~roourina laborbra for a5 

### l

lgra at

ng45t; 

### unU orory a algrant

l &snt 4hall be teratad

and held to be doibwiiit4s4

44 mah In dash jnd l tgry oeuntp

almr ol5

ho, I5 person, or through a5 aaant, 

### hlrrs,sntlooe or aolialts ally 

### labororto ba wngloyed bsyona th.4 lhdt8 of tl;e State.*

nArtlele 

### 6310,V. A. C. S., prorid4s that etery kploy~4nt 

### Agentshall proour* a State llaeaase

tram tha Coamlsolon4r of Labor 

### for ssoh aounty wham a5 aa,phgmeat orme 18 **to** be umlnt.mlnd **by an**  **Bllapi0y~05t** agsPit,**th4** annucil f44 0r aoh la **$lSO;OO per**  4ou5ty. **ihploymatJ@mt 18**  **u4tln44 sa**  **followrr**
l Vha term *Baplopat Agea?? m4ane 494ry p4rae5. firm, partner4hip or ae8ooiatlon of parson8

# 582

Bonorabl4 Osortw EL Sheppard, Pag4 4

45(pg4d 

### la the btu3in484 of 

### l f5aiutlzig omploy4ru to 040~~0 amployw a54 perf+o oa to laura ~ploymrmt, **or** of aellaating **id0twd0a** 

### r4gardlng 4mplo~- 

### eml s*klng 4i4ploy40,

and par

### mna l Mclag 8llQloyaent.'
*I5 osrtiln aroau of She 8tsts. prixolpelly Sea 

### Antonloandotherareaswitha IargSsdoxloen pop ulat105, 

### l

nlpl"i" at a$o501~ **hare beea**  eatebllshedwho8u prlao pel bualnaealrthatoS eniaxlgrant 

### Agenta8 dofi54d Lo Artlale 7047, subdfvldaa 40 **but** who,also eagrge in ths bu4la4e4 OS ao4Lstfng 

### genons **to** maure 

### employsant laTexas rhloh **brlnga** thrp within thr pzrorldool OS Artlale 5208, Y. 

### A. 0. 8.. aa Bnploymmt Agent.
*The 

### State Labor OonuPiselon4r ha8 ls1ue6 **1104na44** to auuh pumon~'a~ Zmployawat Agasw and aollbatataa5 amual &.ato lit4546 t4e.or WQ.00 **for** 4aoh ouunty **0r** opsr4tloa **und4r** Article S2lO. .*In 8dcUtlon tha 

### Labor Cofmissloner hee **l~ru4d** a lloenps to 

### tha aam0 4~~054 

### or a;axaiecl as EEli- $-t 3 **4Rt6** Md QOl P 4Qt4d all 55CUfll BtatO li64584 ee ai 10.00 far saatt aowty of 

### ag*mtion **under** brtlclo JPOla-1.


### ‘XOW theCotMy Taz 

### hsaeo!%or COll4Otir of 

### aQt3h 

### oountyof opsratlon .has d4zsamlad,*ys#nt of the tax 

### in tha**aimoant of**  **WOO.00** 

### (or**the** other p%lwted asuiuat8 lspcvisd oa **nub-offioarJ** from the 4saq person4 or r?,.:ez~oler~ fcr 

### operating

as &lgrmt &sata **under** Artisle ?347, SubClrielon 40, B. 

### A. C. 6.

“Ths ~usstlcma er4 thsrsiore a4 follower
*1.. Whoa an 

### a,way ogarrter in T-4 

### aa an ZPaf($matApnt hlrlns and 4ollaltleg laborer8 In thl4 

### Stnte tor smployQ45t b4yo56 the liillits of the &tat9 **and** at th4 4aw t&m opsrrtt44 

### a4 aa Btiploymmt Agbzit engy~ad 13.absfstlng psreone to 8ecuz-e employzb4ot 14 the State 

### or aployar8 to 88cur~ en~loprsrr. 

### la the Stste, will auah a;i4aoy-be 

### rep-dr4d to pay all thra4 llaene4 end tax fee0 prasorlbad by 

### Artlole 7047, LWZla-1 mid 3210, **V.** A. e. S?

# 583

IIonorable Oaor;;e 3. sbsmiird, ?%8%S

“8. fl an agenoy **operate6 in**  Texat a8 815klgraati Agant hlriag and 601 llo~ting laborera in Texas for %I$-

. **ploymon8 bqmd**  the **lluits af**  the **6tata** and **doer not**  assist 

### %mployws lxl sotiuring satploprent in Texns %r nsrid employers in TOXM in esour

### ing aapLot.w8, ~111 au%h

### agen6yba required to psy **all** thr40 llom60 or tax tu83
*Ir you aaswof negatlr%ly, rhloh ~lloenso snd tar levier will h% **bo** required to pny?'
**A** dlatlnatfoa almU bo p%fnt%d between a liouwe 

### fu oolledd under the gea%ral p%liao powor of! .thr &at%, and M ocaupatlon tru l%vi%d under the ~%n%rsl powers oi tautiioa and rwenue m3sldlng in the Lsglslature, exoopt **as** prohlbitsd **by** the **Constitution of**  **Texae**

### or **ot** 

### the

## United statas. **At** 27 Tex. Jur., p* 033, u8 find the followL~!g stat%m%trtrsapsdlng **the** nature ma attribut%8 of llo%nse t4u f ~iamnslng'maa8ures qttlte generslly po- 

### +ldefor 

### thepapeat aia 

### mm **by** the liaealee to defray the sx3snse Cl iroulng tho lioen6* and araaiaiqg the applloant 01: empni8- in6 ?A%buslassa to 

### be.-oonduatt& 3uoh charg!~ are usually @i&ula@%~,.~i~ei.~ **A** lioense Sea is nat **a** tax; but d ~&h sxaoted for **the** perc&a6 of **a** prtvilega. It ie levied under the polior 

### aad not the taxing ~ow%r, **and** therefore ditfarr baa%ntfally from both % proprty and RI)ocaupatlon tu. lioeaB* tee is al@0 ,"&?zeZ~*KZ",~ the right to oxoreise the **privilege** rougbt, ad in many aeaes 3urault of t&e sotirity without prerioua papmat of the reauhed fee is mada 

### a arininal ~?fenao.~ Ia 

### thisolaarifioatioa **falls** the few 4x%at%4 fro0 "Raigrant Agenta* by Artiole SU!ta-1, **Veroonts** Amotated Civil Statutes, and fron~*&agloyrYo~t AgaatiP, under **hrti** 01s aero dlrousae 4. **Vemon*a** Annotnted Civil Statutoe, herrrlnafter

# 584

Honorable George H. 8hoppard, PWO 6

Onthe other band, althougk ocouptfon 

### taxesare eomtImes lmlsd under both the >olfos WI&r~saub powbly of the Statb, the prbary p~~pooo ot the lwp Is ravenuo ln oontradirtiaotlon to rsgulatioo,~as in the aa8o of 

### a lIo*nse roe. he 10~~1 attributes of an oaoupatiorr tax am statsd at ZVTex. Jutis., p. 8944395, as lollowsi

“A tu Imposed on the privile~a of uigsglag In sm oaouptlon or calllog 

### liaeassd by law Is denominatecl sn *ocoupatIon tax* or soretim 8imply a8 a *lIaonss tax.* tr ooo* pntiau **tez** I. a Ciraat, **8QeOif10** tu upon the parson 

### pursuit the ooouptlon, trn40 or busiaus# **but** the nrbjoot aatter of the 

### tu 1s 

### th8priril~go

axsroird, not tho persoa U&J **exorois8s** It wr yet the **roperty use&**  **ln** the l XUO:SOorit. Th4 tax fs thuefore asither a proparty tax ~01:a poll tbrr Doubtless an oooupstioa 

### taxrtumtbe *lwIedt bdors sa obli&stIon to jmr srlsaa. Suoh tuos are lwied **primarily** tor the ourpose of talelag **revanti*,** but 

### regulation may be a asaondary 

### objeot,and generally it booms 

### t&t amupsMoon tams an ispoasd ?ztdsr both tha pAiae and the rwdoue hers.-
Ia the lattor oatsgory of an ooauptloa 

### tu lorisd 

### pdaeml4 for rb9enue 

### ratherthan regulation, 10 tba tax levied by sub-division 40, Article 7047, Yernoa*s Annotated Ciril Statutes, berslnabove desorlbed.

Tha Leg.I;Lslaturs **wa8** 

### sot ooatent 

### z3rslpto rasliee rwenue rrck-2 tha oaoupatlon or buaiincrsr of "Rdgrant Qsnt,* but CeaaeC suah oaoupatlon or busfassr to be 8usTioiontly afieotad with a ?ublIo lnterrst to warrant It8 rsguIatIon a& repuIrs, IA the intereet8 31 tbo pub&a welfare, omtaln OOAditiOA8 **DXSrOqUiUit.~ t0**  enE;%C;iAg iA 8UahbUsiAsr8. Banae the eaaotmsat of ArtI~'18 522la-1 by tbo 

### Le#slature 118 1929, bringfag the aonduot of this patiioular typo of bUSiAe88 uuder **the WaAtrOl,**  **8U3al ”** **ViSiOlX S5d**  tsgrilation OS the Oommis8Ioaer of Laior Statiatior of the State of TUM, and roriding, in Section 2 thexwof for the following am ostion P busfnors 1 and gmymmt of liaenee )bd to gmiuo suoh

Y+*a. 2. Eaah s&pant agant 8hsl1, before opamtiag in Texna, dbcum d Etete llasnse a# suah, on a~plioation thetafort the Gasalsslonsr ot Labor Statlstios of tha State of TUU. Suoh application ahallbe iA Witing

# 585

Bonorablcl Qsor&$i. 

### l3heppax-4,’ Page7

on f ’ora proeorlbed by bald Corparlscloner, 

### 6nd 8hau be rdm4d 

### by the 

### applloant. Blare the appliootioa 18 ~lbCeby a fixma,, 

### p6eimadp, 0r 4t8~3iek~1 or pr8058, it .shall data 

### the~CQIW or all tbs wmbera or mmh firm, partnership, or aeroniatloa OS par8ons. and shall k reriflbd by eaoh of. thaa 

### and where 

### by (Laorwratica, it shall state the MS of all oSf$.oera 

### and dray 

### rerffid by authorize6 oftiaer. The

### l

~pl.loation 

### shallstatsthe 

### postofflo*addre88, an4the



### re8ldeaoe

anU oitizemhipof l aoh 

### applloaat

natoad

### thsreln. The a2piloctlon 

### shallstateukrs the twin offioo of the eppllaent lo a&l/or 18 to 

### be loahtrd. **It** ohall alao 

### statethe 

### ceuntie8 inwhioh tbr applloaat proposes to do businoar aad tha P laoe in *aolkeount~uharo 8uob bu8i5088 8 to be ooaduotedd 

### proride&, t&o cation say be subsequo~tly una0d a pllf5 this **reapeot by**  **map**leaasntal a;rglioation ii106 xith said Cotdzrioaar **duly** verified addlng oountle8 not neraod’ln tho origlnai appltoation and stating uhero o~ah busineso 

### 18 to be 

### oondusted 

### in aaah auoh aaded aoU5ty. XO psr8on 8hall ~rn@J&eia the bUsiao88 of any 

### l algrent

agent in ml 

### countyngt asned in 

### suohoriginal or aaondsd When

### an esigr*at a plloatlon; eat b8 fi Ped awh a;lplid the oooustioa taxba

, and pays **to** the Labor
tee 

### 0r $10.00, 8 Sn **CIMUti** liCMS0 **the** said Comnlssioaer shall is8ue f:, him 

### a stata lioonss as aa 

### m&grant. agoat, rhioh ahall entitle hia to do Ima+
5688 68 

### auah 

### In an.7oouatr na~rea 

### in satd naense la rhloh said Gowity tax has bee

9 h all t hall fil 1 ax &l&%a~f %?to&ty in 

### uzh he proposae to do bUsi%as 

### a oortiflad aopy al his llomoe." (rJndaraoorl5i3 ours)

2-b 8tatwr 

### .idsntloal

in both th8 E: aeii5iti0n or l
9

ax meamue and tho rant Agent" being la8nelng 

### meamro, it lo readily apparent from the 

### unasrlinsd ?ortioaa of the latter Act above quoted,,that the Legirlatum aontea&sted the oclleotlon of anannual liosn!te foe OS 010.00 for eaoh place of bualness la aaditioti 

### to ocaupatlon tax08 

### lsrlod b &il **&StUte8.** sub-dir$sioa 40 af Artiale 7047, Yorgon*s Annotated

I5 faot, gaytmnt 

### of the latter tax is a

# 586

Beaa~bleOaor&aB. She:9ard, 

### Ebga 8

smdltIon prtmqulstte to. the looaaue. of tha llaaaaa **by** the Co&alsslauer at L8bor StatI8tiO8 uad8r hrSlale 5%a)l8-1, 

### Van&on*8

Annotated

OlrIl~Yt8tute8. 

### But avan l 

### b8antaueh 

### statuto ry

l x9xaa8Ic58, 

### our amaluaion uoula HA11 be that both 

### theoosupatlon tax and 

### the lla8ase

### fee would be oollaotlble, duo to tha ftmdar~ental dIatlnotIon between bha two la?la+ **p0ht8a out**  earlier IA **t&i8** 09inIO5,

above dlaeussed. By ooap.irlaon **of** the **datutory d.finl**  **tioar of**  

### the twu ***a.igrent Agent** * Ma **‘ 4**  **loyi0ant** hgent,* 

### it is appcrraat

**that** two dirtlnat a&d disr IQ!Ur oeoupations **or** busiawrcrs wara mntsrapleted - the flrat term e&raain on& the badness qt hiring 9araoaa **to** ba 

### rorked or aaployea outride the at&e of 

### Texas,while 

### the lattar tara Inoludar 9~81~ Intern81 or lntm8tate tr8n8aotIoa8 in the **bridging** together OS esployar8 and aiaployaar into ralaOlon8 of a39lopent.

'tteretore,

me 

### say that aup pt)r8oa, rhti, oorgoratloa or acsoalatlon of perrona etqaSe6 la Texas in t&a

In answer to your 0soonG quation, it folloms fro0 the foregoing dl8ousaloa that a 

### parwn, lirar, ore eor:oratloa **oparatlng** 18 **Texae as**  aa wBalgm.at b&tent,* 

### ~Ss datlaad

**by** statute, and not aa *Baployzient Agent," a8 dartaad **by** 

### l

tatuta, **wotid** 

### only be llabla to the oaouplt~Io?i tax lavlad **by** sub-dIrlrloa 40, Artlala 7347, 

### Vernon*8Into-

# 587

AqPROVEDApR 23, 1940

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