Untitled Texas Attorney General Opinion ( 1942 )

OFFICE OF THE ATTORNEY GENERAL OF TEXAS
AUSTIN
gonorable a. F8t Bdlial-d8
Civil Diatrlct Attorner
xalles, Texao
“Ho oocoupatian CPT o&r than hfmela Smpcaed
shall be Xevlod by $.heStats or any count
or tom, Ypaa any 1t.h ~,lsmvu?anaeampany h;x
rubxbjectto &a occup8tlon tfu in proportion te ltr
groae premitm r&qeiptr ox it8 agenta, Tba osaupa-
tlen tax impwed by this law ah411 be the role OQ-
aupatioa tas whidh say aompaay dob-q$ buainecc in
this ~stace~uadec the pr?oolrloa of thlr chapter chall
be requizvd tic pan.'
Among ether thinga, Artiae 7047, V%mm&l’~Anaotated
Civil Statutes, providea;
“!Phme &al.% be 3,wrlmS cm and collected f'roa
every pawim, flma, oongsng or uaoaiatloa of
pereonc, pureufsa, any a? the oi3aupatlonr named
in th8 r0mwittg rmahe~edwbcuri8itma of two
srtiale, an annu8l aaauptlon tu, vhlab shsll bs
In 8drrnoe exaept uhere here&a other-
paid aiuiuall;y
ovkied, on every suah oaaupation or 8eperste
satabp”’
v1ae Irbment a8 followa:
I. . . .
‘(b) @b~erSl U&t S~d.81 &$eAt8.--FlWA each
errd every pereon aotlng 88 a (tenma or 8peoIal
S-At of every lR8ur8noe 0oEpany that arap traaarot
any Inauraaee business In thl8 state, on annusl
oeau~tlan tax of TVeAtr-f;Ve D0llU.o ($25.00). By
*general agent* a@ uaud heroin,is taoant any per-
wn, vhethera mwber of 8 flnn or a88oclatlon, or
u peppe8entrtIre or employee, x&o may exercire a
general luparvi8ion over tha bus&e88 of any Iasur-
aRae oompnay in thle Btatie, or over lee01 ~801e8,
of 8u8h laauran~ oeapmie8, tarany person ruper-
vkleg auoh busIne88, or sny port thereof, a8 aan-
tradirtinguhhed f%cpn a loeel l-t 0F 10081 r$cmaJ.
By *rpeaIal agent’ as ueed herein, I8 mxmt 8ny
per8on, vhether a aember of 8 SImn ar as8oaiatfon,
or 88 repre8entatIva 0F smployee, vho issy exeral8e
8uperrI8IQR In aIq exaeutlTe 6apaait , othor thrn
o fa a o ffio oer
flua h
a a a p eny,
o ver
Lw b ur ti or
any inawanae aompany 5ntUr 8t4te, or over the
adju8tmeAt of km&on or the plaekrg oi r1.b. But
OAe gbqmiintoftha aAAu6lQoacupotIaAtaxhereIA hl-
pored 8hal3 be r%@red of Bng one per80~ randem
this 8ubdlvi8ion.
It uill be noted theit uid hvtlcle 4771 v&e twoted
in 1909,tile Sootian 10 (b of Artlola 7047 beesleo law IA 1931.
The la8t e~b8h.m af the !!
av-wker8 muat be given etfeet. AA
aat that Is later in point of the aontrc3a and papeal u1
earlier act, iMofar as the two are Inaori818tent aad Fcreeon-
ailable. Fry r. Jaokaoa, 264 8.U. 612~ ~roaa v. Dwrouaett In-
de AdeAt School Mstrlot, 277 8.U. 7511 uhItteaborg v. ~AfbP,
2&&M. 152, Cop. lippa.; 39 Tex. Jur., pp. 139-145
EemeC ang person fa;Sling vIthIA the deflnitlon OS
‘gumral tA@At, a8 cOAtsinn IA Section 10(b) of Artlale 7047
18 rubjeet to the o*CIljMtiOA teX therein ;lOv;ted, and to 8 eO&
waupatlor, t8x af ha3f that amount, Vh%re 3aviad by the aowaty.
P
Ban0rable B. Pat Rdvbrd8, pbgai3
our ewv8r to yea QWStiOA ia ui tUfl.raative OAOlSSWlitt&
thbt 0. - N &CUWy tan8 rithbt SUOhdefiR Itio R .
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