The Houston daily post. [volume] (Houston, Tex.) 1886-1903, 1899-07-20
FROM THE CAPITAL CITY
The Occupation Tax on Lawyers Applies
10 Them Individually.
The ACTS OF THE LAST LEGISLATURE
Statement from Secretary OF state
hardy Regarding Their PubIicn-
tion--DcpartmcntN Notes.

|
has held since the passage of the act i'm
posing an occupation tax upon lawyers
that the same is a personal tax; that is
tho tax should be paid by each member OIL
a firm, but in Difference to the opinion Of
several distinguished lawyers, who did moi
agree with the comptroller in this con.
structlon of the law. the question was sub
mitted to the attorney general, who con-
ours in the holding of the comptroller In
the following opinion
Hon. r. w. Finley. Comptroller
Attorney Generals Office, State OF Texas
Austin, Texas, July IS, IS9o.--Dear Sir.
Your favor of recent date, with reference
to the occupation tax on hwyers, duly
TO hand. The question that you submit is
TINS: when two or more lawyers coDsti-
tue co-partnership must the occupation
tax be paid by the firm, or must each indi-
Vidual member of the firm pay the full
occupation taxi"
In reply, have to say that subdivision
~ OF article 5049, Revised Statutes as
! amended by the act of the called session of
1897, page 10, reads as follows:
From every person practicing law.
and from every eonveyancer, or other
| person drawing deeds or other legal in
struments for pay, IS; provided that at
torneys- at-law shall only pay county occu-
patlon tax in the county of his or their
residence" Said article 5049 commences
as follows:
There shall be levied on and collected
from every person, firm, company or as
ISOLATION of persons pursuing any OF the
occupations named in the following mum
bered subdivisions of this article, an an
nnttF y fat, LII. ia.
annually in advance, except when herein
otherwise provided on every such occura-
ton or separate establishment as follows
y" The last section in article 5049
in defining property and persons subject
to taxation generally, the following &C.
cur: THE term person shall be con-
strued to include firm, company or cor
poraton."
The above is all the law that bears upon
the subject. 1t will he observed that the
beginning part of article 50i9 only at
tempts to lay down a broad general COM
prehensive rule as to taxation leaving
1t TO the various subdivisions that fol-
low for a Decentralization of the tax as
to whether it applies on every such oc-
cupation or separate establishment" This
is illustrated all through the subdivision
Of this article. sometimes the word arm"
is included, and often omitted, in accord
ance with the legislative intent TO tax the
firm or each person composing the firm.
The last part of article 5049 dbose alluded
to. Is of most general character, Its ryr
pose being to subject to taxation every
person or firm, SO that neither car escape.
1t was not its purpose TO control special
specific provisions Of the law. Again re-
curing to subdivision 12, 1t says
From every person practicing law
So This is a special provision as to
lawyers and requires every person prac-
ticing law to pay this tax; this special
provision is not limited and controlled by
the general provisions above set forth.
Webster defines the word every" as fol-
lows; 'All the parts which compose
whole. considered in their individuality;
the separate individuals, which constitute
whole regarded as one by one In
speaking of general provisions of an act
when there are also special provisions re-
lating to n special subject, 1t is said in
Endlich on Int. Stat, p. 2S8, section PIG:
And so, where there are, in an act. spe-
cihc provisions relating to a particular
subject, they must govern, in respect of
that subject, as against the general pro-
visions in other parts of the statute, al
though the latter. standing alone would
be broad enough to include the subject TO
which the more particular provisions re-
late" In the case OF Railway vs. Ram
holt 81 Texas. 656, our supreme court
says: Furthermore, it is rule la con-
STRUNG repugnant provisions Of the same
constitution or statute that the more gen
eral must yield to the more specific
In conclusion beg to say that the stat
ute clearly requires that the occupation
tax assessed against lawyers must he paid
by each lawyer, and not by the firm, when
composed of two or more. Yours respect
fully, r H. Ward,
Office Assistant Attorney General.
ACTS OF THE LEGISLATURE.
Secretary of State Hardy gave out the
following today with regard to the acts of
the Twenty sixth legislatures:
In publishing the acts OF the Twenty
sixth legislature 1t has been roy purpose
and endeavor to present in print repro
duction OF the enrolled bills on file In this
department / have found several errors
in the bills as enrolled. These errors will
be found in the printed laws. Where
have found In an enrolled Dill WORD
clearly omitted II Is omitted in the print
ed volume An attorney asked me II /
would not supply the omitted word in
brackets. My answer was no, for three |
reGsops: l. ! have no authority OF law 10
do SO, 2. II ! did SO 1t would not conform
to my certificate. which says that the pup
locations are true copies Of the ehroiied
d.
able from the context 10 determine what
the meaning OF the legislature was and
what word 1t intended to use, which was
omitted by an enrolling clerk. the courts
OF tho country, who are the sole authority
as to the construction OF the statutes and
the meaning thereof, are certainly able
to supply the missing word.
These errors are many In one sense OF
the word, and yet taking the great number
Of bills that we're passed by this legis-
lature. 1t can be truthfully said that they
are few. Among the kind of errors to be
found | will instance one: In the road
system for Dewitt county, section l6, page
ESQ. IL viii be found that the bill says
that this act shall not be taken notice of
by the courts, etc. It is perfectly clear
from the context that the insertion of the
word mot" is an error. In other in
stances Il Is apparent that words such as
which," ito be-" and the like. are neo-
essary TO make the idea connected. II
Ihese words are omitted In the enrolled
bill thew are omitted in the printed laws.
II will further be found that the volume
NJ laws by this legislature is the largest
passed by any legislature OF this State
In recent years, II not since the admission
n the state into the Union. They COM
prise AS pages without contents" or in
sav The acts OF both the regular and