Decell v. Lewenthal
Mississippi Supreme Court
Appeal from the Circuit Court of Lincoln County. Hon. J. B. ChrismaN, Judge. 1. Decell should have been allowed to show by the plaintiff that the latter had not paid his privilege-tax at the time the goods were sold. Acts 1875, p. 10 ; Acts 1878, p. 12; Anding v. Levy, ante, 51. It is no answer to say that the merchant could not be made to criminate himself, for a prosecution was barred at the trial. This objection is an afterthought.
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Appeal from the Circuit Court of Lincoln County. Hon. J. B. ChrismaN, Judge. 1. Decell should have been allowed to show by the plaintiff that the latter had not paid his privilege-tax at the time the goods were sold. Acts 1875, p. 10 ; Acts 1878, p. 12; Anding v. Levy, ante, 51. It is no answer to say that the merchant could not be made to criminate himself, for a prosecution was barred at the trial. This objection is an afterthought. The evidence was excluded in the lower court solely on the ground that the contract of sale was not void, because the statute had been repealed, and a new…
1Opinion of the CourtGeorge, C. J.
The defendant in error sued the plaintiff in error upon an open account for fifty-two dollars and twenty-one cents. On appeal to the Circuit Court, a judgment was rendered against the plaintiff in error for the full amount sued for. Two de-fences were set up to the action in the court below. (1) That the plaintiff below was a merchant, and, at the time the goods were sold, had not paid his license-tax, as required by law; (2) that the defendant below was an infant when the goods were purchased.
The goods were sold between March 31, 1876, and Jan. 6, 1877, during which time the act of March 1,…
2Cases cited1 opinion
- Beeler v. YoungCourt of Appeals of Kentucky · 1809
3Cited by17 opinions
- Lipscomb v. StateMississippi Supreme Court · 1897
- Willcox v. EdwardsCalifornia Supreme Court · 1912
- Englebert v. TroxellNebraska Supreme Court · 1894
- House v. AlexanderIndiana Supreme Court · 1886
- Johnson v. NewberryTexas Supreme Court · 1924
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