Mistrot v. State

HARPER, Judge.

Appellant was prosecuted and convicted for failure to pay the tax levied and authorized to be levied under section 1 of article 7355 of the Revised Civil Statutes. Said section reads as follows: “From every merchant who may remove from place to place and offer for sale ‘bankrupt stocks’ of goods, or advertising ‘fire sales,’ or ‘water and fire damaged stocks for sale,’ for a limited period of time, there shall be collected one hundred dollars per month for the first month, or less than a month, for each and every place where such business is located; and for each additional…