THE&ITO~Y GENERAL 

OFTEXAS 

GERALD C. MANN 

Honorable George Ii. Sheppard 

Comptroller of Public Accounts 

Austin, Texas 

Dear Sir: Opinion No. O-5483 

Re: Whether Section 2 of House Bill No. 

677, Acts of the RegUIar Session 

of the 48th Legislature, repeals 

Article 7047a, R. C. 3. 

We have received and considered your opinion request 

of July 30, 1943, wherein you state: 

"I shall thank you to advise this department whether Section 2, House Bill 677, Acts 

of the Regular Session of the 48th Legislature, 

repeals Article 7047a, R. C. 5. 1925." 

The Section in question reads as follows: 

"Sec. 2. That subsection 7 of Article 

7047 of the Revised Clvtl Statutes of the State 

of Texas, 1925, as amended by Section 1 of House 

Bill No. 251, Chapter 212 of the General Laws of 

the Regular Session of the Forty-second Iegislature, 1931, is hereby amended to read as follows: 

cehalf 0T 

ano; business OP occuoa- 

- .~~ 

tion of a Broker or Factor, whether he 1s 

prlncloallv enganed in such business OP not, 

there shall be collected Ten Dollars ($lO,OO) 

per year. A "broker" or "factor," for the 

DUPDOSI zof this subsectlon. is every person 

who; for another and for a-fee, commission 

OP other valuable consideration, rents, bugs, 

sells, OP transfers, for actual spot or 

future delivery, or negotiates purchases OP 

sales or transfers of stocks, bonds, bills 

of exchange, negotFable paper, promissory 

notes, bank notes, exchange, bullion, coin, 

money, real estate, lumber, coal, cotton, 

grain, horses, cattle, hogs, sheep, produce 
Hon. Geo. H. Sheppard, page 2 O-5483 

and merchandise of any kind; whether or not 

he receives and delivers possession thereof; 

provlded that this subsection shall not apply 

to a salesman who is employed on a salary or 

commission basis by not more than one retailer; wholesaler, jobber’; or manufacturer, nor 

shall this subsection apply to or be construed 

to include persons selling property only as 

receivers, trustees In bankruptcy, executors, 

administrators, or persons selling under the 

order of any Court, or any Derson who is in; 

eluded within the definition of any other ocCUDatlOn’and 1s Darinn OP subject to the Dayment of a tax under ang other subsection of 

this Act; however, this exemption shall not 

apply to any ind,ividual engaged In more than 

one occupation as defined by the other subsection of this Act. I” (Emphasis ours). 

Article 7047a provides: 

“There shall be levied on and collected from 

every Derson firm corDoration, or association of ,-f 

persons owninn 0DeratlnR manaRinR coiitrollinq,~ 

pursuing the b&iness or &cuoatlon’of any cotton 

exchanne’ auotation service in this State-, or furnishInR’ auotatlons on the stock market on Rraln, ~cotton, 

or other commodities, or stocks and bonds, and”‘who,, 

maintain an office or place of’buslness, or branch 

office, and have a bulletin board OP other means 

of furnishing quotations on the stock market, an 

annual State occupation tax of TWO Hundred and Fifty 

($250.00) Dollars, which shall be paid annually in 

.aavanc e, or as otherwise provided by law for the 

payment of occupation taxes, on each and every sep; 

arate establishment, office, branch office, OP place 

of business; provided the tax herein levied shall 

be only One Hundred ($100.00) Dollars for each person, firm or corporation which is a member of only 

one commodity exchange; provided, this Article 

shall not apply to any person, firm or CorpOratiOn, 

or association of persons who furnish gratuitously 

market quotations to any person desiring the same 

and who are not engaged in the business of furnishing market quotations and without intent to soliclt 

or accept orders for contracts, or contracts for 

future del.iverles or sales oft any commodity, stock 

or bonds; provided, further, any person, firm or 

corporation liable for a tax under this Article ‘shall 

not be required to pay the tax under Sections 8 and 
Hon. Gee, Ii. Sheppard, page 3 O-5483 

12 of Article 7047, but shall pay the tax provided by this Article; provided, further, each 

county or city in which same is operated may 

levy one-half the occupation tax herein provided 

for ih the manner now provided by Article 7048." 

(Emphasis aurs). 

In no way does Section 2 of House Bill No. 677 expressly purport to repeal Article 7047a; ~nelther do we think 

that such repeal is accomplished'by Implication. As can readily 

be seen, the two acts levy occupation taxes upon different 

things: THe former affects, with certain exceptions, persons‘ 

"engaged in the business or occupation of a Broker or Factor"; 

the latter relates, again with stated exceptions, to persons or 

associations 'pursuing the business or occupatlbn of any cotton 

exchange quotation service" or "furnishing quotations on'the 

stock market on grain, cotton, 

and bonds." 

or other commodities, or stocks 

No conflict can possibly exist between'these two 

acts, and without such a conflict a repeal by implication i's 

impossible. 39 Tex. Jur. I[ 73: If the business of a broker 

or factor be considered as being included within that of furnishing stock exchange quotations, the underlined proviso to 

Section 2 of House Bill No. 677 operates to harmonize the~tWo 

statut~es and to make the business taxable only under Artlc'le 

7047a s On the other hand, If the two businesses are considered 

distinct but are conducted by the same individual, the oneis 

taxable under Section 2 of'House Bill No. 677 and the other Is 

taxable under Article 7047a. In this situation no repeal by 

implication is possible since the two acts and the'taxes levied 

therein relate to different subjects, and, as Is said in 39 Tex. 

Jur. 1 76: 

"There can be a repeal by implication only 

when two acts or statutory provisions are in parimateria, that Is, when they treat of the same matters OP their subject and object are the same." 

Consequently, you are respectfully advised that Sectl,on 2 of 

House Bill No. 677 in no way operates to repeal Article 7047a. 

Trusting that the foregoing fully answers your inquiry, we are 
Hon. Geo. H. Sheppard, page 4 O-5483 

Very truly yours 

ATTORNEY GENERAL OF TEXAS 

By s/R. De&n Moorhead 

R. Dean Moorhead 

AssIstant 

RDM:fo:wc 

APPROVED AU0 6, 1943 

s/Grover Sellers 

FIRST AZSISTANT 

ATTORNEYGBlQERAL 

Approved Approved Opinion Opinion Committee Committee By s/BWS Chairman Chairman