Baker v. State
Supreme Court of Arkansas
APPEAL from Carroll Circuit Court. Hon. J. M. Pittman, Circuit Judge. Appellant was neither a sewing machine company nor a general agent of a sewing machine company, nor the sub-agent or employe of a general agent, and hence not liable to pay the' license imposed by section 4, act of March 31, 1883, page 211. The indictment simply charges that appellant was “engaged in the business of selling sewing machines as agent without license.”
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APPEAL from Carroll Circuit Court. Hon. J. M. Pittman, Circuit Judge. Appellant was neither a sewing machine company nor a general agent of a sewing machine company, nor the sub-agent or employe of a general agent, and hence not liable to pay the' license imposed by section 4, act of March 31, 1883, page 211. The indictment simply charges that appellant was “engaged in the business of selling sewing machines as agent without license.” But only two classes are prohibited, i. e. a general agent and his agents or employes. Appellant was neither, but only the salesman for a general dealer who…
1Opinion of the CourtCockrill, C. J.
Section 4 of the revenue law of 1883, contains the following among other provisions, viz.:
“ There shall be levied and collected as a State tax, upon each and every sewing machine company, or general agent for the sale of sewing machines, doing business in this State for the term of one year or less, the sum of two-hundred dollars ; provided, that any sewing machine company or general sewing machine agent, who shall have paid said tax, may send his or their employes or sub-agents into any other county or counties than that in which his or their principal business may be carried on, upon…
2Cases cited3 opinions
- Taylor v. SecorSupreme Court of the United States · 1876
- Doyle v. Continental InsuranceSupreme Court of the United States · 1877
- Ducat v. ChicagoSupreme Court of the United States · 1871
3Cited by18 opinions
- Standard Oil Co. v. BrodieSupreme Court of Arkansas · 1922
- Wiseman v. PhillipsSupreme Court of Arkansas · 1935
- Fort Smith v. ScruggsSupreme Court of Arkansas · 1902
- Sims v. AhrensSupreme Court of Arkansas · 1925
- State ex rel. Norwood v. New York Life InsuranceSupreme Court of Arkansas · 1914
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