Archer v. State
Court of Appeals of Texas
Appeal from the County Court of Johnson. Tried below before the Hon. W. J. Ewing, County Judge. The indictment charged that the appellant “ did, from the first day of April, 1878, up to and until the first day of November, 1878, unlawfully pursue and follow the occupation of selling vinous, malt, spirituous, and intoxicating liquors in quantities less than a quart, without having obtained a license therefor, and without having paid the occupation tax levied by the' laws of…
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Appeal from the County Court of Johnson. Tried below before the Hon. W. J. Ewing, County Judge. The indictment charged that the appellant “ did, from the first day of April, 1878, up to and until the first day of November, 1878, unlawfully pursue and follow the occupation of selling vinous, malt, spirituous, and intoxicating liquors in quantities less than a quart, without having obtained a license therefor, and without having paid the occupation tax levied by the' laws of Texas on said business ; contrary,” etc.
1Opinion of the CourtClark, J.
The act of March 13, 1875, entitled “ An act making it a penal offence for any one to pursue any calling, profession, or occupation upon which .a tax is payable, without obtaining a license therefor” (Laws 1875, p. 94), *79provides that upon conviction the person offending shall be fined in any sum not less than the amount of the tax so due, and not more than double that sum. If it was the design of the Legislature, in the enactment of the law, simply to provide a penalty for pursuing any taxable occupation without paying the State tax levied upon such occupation, — in other words, if the term “…
2Cases cited3 opinions
- State v. McCormackTexas Supreme Court · 1858
- Thomas v. StateTexas Supreme Court · 1874
- Tharp v. StateTexas Supreme Court · 1866