Untitled Texas Attorney General Opinion ( 1942 )

OFFICE OF THE ATTORNEY GENERAL OF TEXAS AUSTIN G-O.MIww A-~m- Bonorablo Coorgr H. Sheppard Comptroller of Fublle Aaoountr Au8tf.q Texa# j 1*&&4*, 8upplrmaatod you rque8t the oplalan &wotirioam ot Subdirlrioa od by Aot8 1.951,Forty- e, Seo. 1, and of Sub- ad, Aotr 1951, Ah8 l@S*, Forty- rtion pnrentr l rltaatlon rhen orotrtoolmd or tiuhrs~ to market rohandlab on the floor o? tbr plror or or rholeaaler, with the under- aerohandlrr nil1 be paid for Ron rold, hln a l peolfled time muoh merohndlrr my k returned to the aanufeoturer. You inquin whather or not Eubdlrlrlon U, Artlolr 7047, aa amrndrb, rubjrotr such wholtre1.r or retail merchant to the oooupatlon tax levied by ruoh subdltlslon on aoanmitrlonmerahants. t Sub4lrlrlon 12, artlclr 7047, R.C.E., as amended, reads as follow ; Honorable Gaargs R. Shrppud, ?si%o 2 Y%4Mtere. - Yuohaadlrr 8~6 ohsnts. - lcrola every ~eraon, flmt, a8aool.atlonoi ,%l-klOM, Or CtO~Ol%tiOA, fo~owing thS bUSiU.~S or oaou~stlan ol qwshfmdlro broker awl/or oom- slssloa sswohsnt, dither at wholeaslo er retail., ia oitier or totma 0r twuepfira thousad fi3,ooo) or leas papulotlorr, aA snnusl tax cU Piftoon tol- lars (~lE.00)~ and in oltis8 of noto thsn twenty- rivm thousaw (8s 000) pulatbm 88 8``81 tax or ?hAtpiiV* E&err r 4rJa.ool. d OlYmraiSSiQn mrohant fn the meanin8 of MJJ Aot 5.0 errrjr par- son, flrn, aasoolation 0r parsons, or corporation, rsoeldng oouatry prohoe, horses, mttlc, sheep, hogs, Grwin, oora,hap, l\ncber, rhln@s, ~004, ooal, goods, vssres sad cerohsndirs or anything sloe for sale, to be oooounted for to the oulns~ vhen sold.aatlc.har&ns s oas``M~len thmetor. The provision ot this Sootion shall not be ooa- strued 8s tsxiolf the trawling sslesczan." Tltlc 30, i3ivlwtlCivil ttatctes,~deflnaa snd roguletes ooiwlsaial EOl'OhtUltS. Art101e 1274, q. c. 3. deilAC8 8 *~arimlssicA JaorOhMt* aa foll0msz *Ant por6oa. fim or oorporatlon pursuJing, Ol' UhO IShUll ~lllSll9tk bUSiae68 Ct tJ6lifIh!$ pro- duoa, or qoods, wares or msrahhtirs a? aA) kind upon oonslgxmnt for a ookDLIsslon,shall be held merohMt* * to 50 a ccexiitsslon Art~ole U!81, R.C.S., dCfiEct8 a %lveotook cam- oiasion Ijeruhant*thus t hey person, tlr~ or corporation who ohs11 pursue tile busineos or selli.ng 11~0 dook, OsttLs, oorsa;oulvae, bulla, steers, hogs; ~lrepp, gOat8, mulss, horaoo, jack:s,end jotmete or eng ot them, upon acnslgnwnt for a com5lsalo~ or other ohsrges, or who shall solioit ccnnl@``snt of 117s 8tsOk as a OaEmlssi0A ro&m.At or es8At, Or WkiO 13kAll aavcrtles or ho18 hlnistliout ia bs suoh, -11 be dawted and halh to bs a llve stook oo~.~ie8ion o.erohElntwithin the a6iml~ oi this sutdivlsicm nti.``bjbct to all the protlsfcns a&G pemltles h:ereln ?rosoribsU..* Koaombfr Clogs H. 9happerd. Page S It till br mea that ?ubdivldloa 12, nrtlalr 7017, ls breed eaOa2h to laolude both Roommlssloa aarobaats* ead "livestock 000aisriOn awchaats* aa they are esoh de&d la Title 30. fn the oale of Stoln Doable Cuehioa %re co. v. X. T. FUlton 00.. 159 3. r. 1013, la whioh writ of emor was denied, whom the ooatmot otlpulatad thrt tire6 were to be shipped by the SteiP Campany to ths Fultoa ~ompaay, suoh nrrohandirr to be o? a 8peOltlrd quality ana to be aid ior by hltoa Oowany at a lrea prior pnyusnt to iil made taah nc?nthSor tire6 sol8 that aoath, end at the expiration or the lq msma a t, tha Tultoa CompeAy to purohrna all unsold tirea, the court held that suoh agreemeat wee one of oonsignmeat for sale oa coumlsslon, end wee not e snle to the Fultoa Company. .Theocurt said: "These prorlslons of the ocatrsot, it oo- ours to us, oleerly iadioatr that It wes the purpo8e aad iatentloa or t&e martlee thereto to ooaetltute the Falton Cmpanp cd Texas ap- lileAt*r taotip or agent to sell the g00a8 Belirered to it oa oommiesloa: tha general prop- erty in the goods remaining in the oonnigaor.m Them was no'prorlsicn la the co&mot es to the rrlce for which the tires were to be sold aor was there any provision a8 to an oompensatlon to tt Fultoa Compo for the sale of euoh t Ires. The oontreot.was entlroly slY eat oa these matters. Later oaaea follow.the boldlnq $A the Etein oasa. Ranfroe v. Hell, 202 fiix. 2l81 Falla Fhlbber Co. v. 7% Foa, 228 5. 7. 577. IA the latter oaee, where tires were shipped oa a oontmot by which tltla wau to re- main fn the shipper until they were sold in the re@lar ooursa or bueiaelia,to be aoaouated for to sh% per when L aold et a etlpulcted prioe, the Ccu1zi5eio~ of R ppeals ia a jud~at adopted by the Suprem Court held that the oon- tract wee au agreesion ot oonslgamnt r0r salt oa oommln- sloa, thoU;h the bolt 00mpcnsatioa reoelved by +A* C0aaii3aee ior the sale of 6uoh mwohaadise COAalSted of the diff*rCAOt between the prloe paid to the aoaolgaor and the r.rlOt re- oelvtclby consignee on sale of the gcods. This rule was first stated by our Cuprena Court la the c&se ci JTmiltOa P. Yillla;r,78 ?sX. 603, 11 Z. :* w3. ;het osse has been aoaelotoatly tcllowed slaoe, and we tbl& it is deololve of your lAc\Uky. :'e, thcrefom, I Ranonbla Oscrge 8. 8hayprrtS. Pans 4 aasuet )otwSlnt qwatlaa Ia,the a??imatlrm. Yo urloooad que4atic.nm6a5 a8 r0ihet *L. fa a member of. the flm or am mployee of a eomlsaion aarohant, indivldunlly imb- Jaot to the Audtiower*aoocupatloa tax, a8 levied by aubdltl~lon 6 of ltrtlolr7047, Rae- llsea ia addition Civil Statutaa, to the tax bald br thr ocusia~slon’aemhant, If the Siar msEber or the snployao auotlima ll~tatoak, grain or other rsrehaadlsr at tha plaoa oi bualnaaa cf the eamtisalon marchlot oaly?* ma tlrnt paragraph of Artlole 7047, T?arl&d Clrll Sktutoa, roads as follora; *@ibare#hall be levied and oolleotad r-rav every person, tlnn, aoarpantor aseoalation of persons, pur&alo~ any of the oowpatlons named in the rollowing numbered auMlvialona of Apia artlolc, an annual ooou~atl~a tax, whiob shall be paid anaanlly ia adianoe Qxaept wbtra hsmla othenrlaeprorldd, oa every aUah ooonpa~lo~ 02 . sotubllahmat a6 follwsx fubdlvis$oa 6, ;qtiale 7047, Mtlsed-Citll Stat utaa, aa UDSAded, aou reads: ~huotioneera. Rxmi every huctlonecr, oa aanual tnx or.Twunty-tire Doilara (Q251).n hrtlale 121,. Foml Codr, ‘provldaa that nhoorar ehall pursue or ?ollow any oooupatian,oslling or proSea- olon or aa any aot t&ad by 18~1without havtng flrat ob- tained a lioense thsrsiar shall be iincd aat leas tba~ the smouat of tares dua nor p~orit than doable auuchmount. lb Word “OOOUpaflOa’~ as used in hrtlole 7047, has keen deflmd by our oourta to tieen a vooatioa, trade or b?5lacea lo which ova prinoipally engages to !nak6a liviq or obtain ‘wealth. Johnson O. State, 138.'hr. Cr. (2d) 8371 nobblns v, State, ap. 370, 136 US. 'c'. 57 Ter. HOnorsr-10George E. Shupp4Cd, Pas* s Cr. R. 468, li?3 9. Z. 496. In ths ebssnoe of l ls~islatlre dsfinltloa the judlol6l eomtruation of ths tern -ooougatlon* oontrols. To be sa wauotloaaer’*, thmn, within the maa~i~ of Brttolr 7047, aII ooastrurd lq our OOurt8, alo must saga&a $A the ?OMtiOA 61 WlOtiOAWr iA Or&r t0 mmks l li.*lAEOr t0 0btd.n wealth. CAuotloassrR is AOt u~ri~d by any statute AOr d0 WO find My. %SR~SOaSOdOfiAt the word. :‘lobstsr*a Xsu IatsrAational Dlotlonary (-4 Ed.Y dofines an auotionror ``~t;~ApersoA who 80118 or auk@8 8 buslasss at ~slling at .* ‘&at, uo think, 18 the meanink Ordinarily SSSlgA- ad to the uord. Xi the prlaalpal rooatlon by oshioh on@ ``~ksrhis llvlng or.obtain8 wealth 18 that of solll~g at auotloa, thea ws hold that he 1s pursue the OOOUpatiOA or luotfoaoer, and lo SubjSs~ to the tax, under CUbdlvlsloa .4 ) .&llols 7a47. TUs lo true AO nattsr where hs folloss suoh ocoupatloa, bs it at his -bum or an7 other Poreoats &~a. oi ttUSiA~88and irrSSpoOtlv8 Of the p0YTSOAOr ilra {'"$,owhom.hr 18 employed. . JO trtm. that =ha above fully saswers four Ill- qUl=. very trialyyours