State v. McNally

The opinion of the court was delivered by

McEnery, J.

The defendant appealed from a judgment compelling him to pay a license tax as contractor or builder for the years 1888 to 1892, inclusive.

The statement of facts is as follows:

“John McNally, defendant, is a carpenter by trade and takes contracts for the construction of buildings and did so during the years named in the rule. His gross receipts from his business during these years named exceeded the sum of $20,000 per annum.

“ During these years, and the years previous thereto he has performed personal manual labor upon all buildings…