Village of Utica v. Rumelin

Defendant was convicted and fined for selling bread products from a truck in Utica without paying the occupation tax.

The amended complaint is in three counts. Each charged defendant with separate sales in Utica by wholesale to a retailer from a truck, without paying the occupation tax levied by the village ordinance. It is conceded that the occupation tax was not paid. The evidence shows that defendant made sales of the products baked by Smith Baking Company of Lincoln, selling at wholesale to business men In the towns along his route, including Utica. Smith Baking Company owned the truck…