In re Gale
Idaho Supreme Court
APPLICATION for writ of habeas corpus. Texas and Arkansas have statutes in every respect like Idaho. If in this case the keeping of the billiard-table was an “occupation,” the occupant was subject to a license tax. If it was kept for amusement and not with a view to derive profit, then it is not subject to a license tax. (Tarde v. Benseman, 31-Tex. 277; Stevens v. State, 2 Ark. 291, 35 Am. Dec. 72; Chicago v. Collins, 175 Ill. 445, 67 Am.
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APPLICATION for writ of habeas corpus. Texas and Arkansas have statutes in every respect like Idaho. If in this case the keeping of the billiard-table was an “occupation,” the occupant was subject to a license tax. If it was kept for amusement and not with a view to derive profit, then it is not subject to a license tax. (Tarde v. Benseman, 31-Tex. 277; Stevens v. State, 2 Ark. 291, 35 Am. Dec. 72; Chicago v. Collins, 175 Ill. 445, 67 Am. St. Rep. 224, 51 N. E. 907, 49 L. R. A. 411, 412; Weil v. State, 52 Ala. 19; City of Covington v. Woods, 98 Ky. 344, 33 S. W. 84; Livingston v. Paducah, 80…
1Opinion of the CourtAilshie, C. J.
The petitioner is the proprietor of the Hotel Moscow in the city of Moscow, Latah county. In connection with the hotel business the petitioner runs a saloon, which is kept in the same building and adjoinirg the office room of the hotel. In the front room of the saloon petitioner keeps a billiard-table on which, according to the stipulated facts, any and all persons are permitted to play without charge. There is a partition with swinging doors between the front room where the billiard-table is kept and the adjoining room in which the bar is kept, and over which liquor and cigars are dispensed…
2Cases cited4 opinions
- Williamson v. United StatesSupreme Court of the United States · 1908
- State v. SmileySupreme Court of Kansas · 1902
- Hewin v. City of AtlantaSupreme Court of Georgia · 1905
- State v. JonesIdaho Supreme Court · 1904
3Cited by21 opinions
- Smallwood v. JeterIdaho Supreme Court · 1926
- Johnson v. DiefendorfIdaho Supreme Court · 1936
- Idaho Gold Dredging Co. v. BalderstonIdaho Supreme Court · 1938
- Achenbach v. KincaidIdaho Supreme Court · 1914
- Wright v. CallahanIdaho Supreme Court · 1940
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