Texas Attorney General Opinion: V-76 Page: 4 of 10
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Hon. Alfred M. Clyde, page 4
taxable as such, and this even though it may
also be a distributing point . . . . conversely,
a mercantile establishment at which no sales are
made is not a store, and therefore not taxable.
The test is whether sales of goods, wares, or
merchandise are made at the place . ...
In Continental Paper Bag Company, et al, vs. Bos-
worth, Com. App., Sec. B, 276 SW. 170, Justice Short said:
"In American usage, the word 'store'
when employed to designate a place of business,
is a broad one. It signifies not merely a
warehouse, or storeroom, but may include in
its meaning a business establishment where
personalty is kept and sold, and incidentally
gotten in salable condition."
In Veasey Drug Company, et al, vs. Bruzai et al, 37
Pacific Reporter, 2d, 294, the Court said:
"The claimant presents no authority defin-
ing the specified term 'wholesale mercantile
establishment' as used in our statute, and we
have found none, however, when the separate
words composing that expression are considered
in their usual, ordinary and natural use and
meaning, no difficulty is encountered in arriv-
ing at the meaning of the statutory term. Thus
from all of the definitions the word 'establish-
ment' means an institution, place, building, or
location. Its meaning, of course, may vary and
does vary with the use of the word. The word
'mercantile' in its ordinary acceptance means
pertaining to the business of merchants, and is
concerned with trade or buying and selling of
merchandise. People vs. Federal Security Com-
pany, 255 Ill. 561, 99 N.E. 668, 88, H. H.
Kohlsaat and Company vs. O'Connell, 255 Ill.
271, 99 N. E. 689. In Carr vs. Riley, 198
Mass. 70, 84 No E. 426, 428, 'mercantile' is
defined thus: 'Of or pertaining to merchants or
the traffic carried on by merchants; having to
do with trade or commerce, trading, commercial'.
Thus while the word 'establishment' may mean
almost any kind or character of institution,
location, building, or place, yet its meaning
is greatly restricted when used following theV-76
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Texas. Attorney-General's Office. Texas Attorney General Opinion: V-76, text, March 7, 1947; (https://texashistory.unt.edu/ark:/67531/metapth264895/m1/4/?q=%22~1~1~1%22~1&rotate=270: accessed July 16, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu.; crediting UNT Libraries Government Documents Department.