occupationin contemplation of the constitution and the law? The connection&which the word 'occupation' stands in the constitution would seem to give some indication of what was intendedby it. It says: 'Pursuingany occupation, trade, or profession.'Certainlythe two latter, ' tradeor profession,'importprofitable~pureuits."
We also direct your attentionto the case of Williamsvs. State,23 Tex. Ct. of AppealsReps. 499, in which the court, in discussingthe defintion of "occupation*used the followinglanguage:
"It does,notrequireeven a single sale to constitutethe offense,for a parson may engage in the businesswithout succeedingin it, even to the extent of one sale."
From the above facts quoted from your letter,togetherwith the decisions cited,we are of the opinion,and you are accordinglyadvised,that such personsholdingthemselvesas auctioneerswould be subjectto the payment of an occupationtax as is requiredby Article7047; Section6.
Yours very truly,
APPROVED ATTORNEX GENEBALOF TEihS s/ Gerald C. Mann GXNERALOF TKKAS ATl!ORN!IY s/ GeorgeP. Kirkpatrick
BY GeorgeP. Kirkpatrick Assistant
GPRFG/ldw