Johnston v. State

The theory of the state was that the defendant’s method of selling his wares was an attempted evasion of the revenue laws of the state. The law abhors dodgers, and will not tolerate subterfuges. In passing on this appeal, this court cannot do better than to quote at length the opinion of the learned judge trying the case, which is here quoted and adopted, as follows:

“He is employed by the Jewel Tea Company, a_ foreign corporation, upon a salary payable to him weekly. That he drives a wagon owned by them. That he makes regular trips and has regular customers. That he visits each place every…