Caswell Smith v. State

By section 12, e. 18, of the Acts of the First-Called Session of the Thirtieth Legislature, p. 479, all dealers in pistols and other firearms were required to make report, under oath, to the Comptroller on or before the 1st of July, 1907, and quarterly thereafter, showing the gross amount, collected and uncollected, from sales of such firearms during the preceding quarter, and at the same time to pay to the State Treasurer an occupation tax of 50 per cent, of the gross receipts of all such sales, as shown by said report; and section 19 of said act prescribed a penalty of 10 per cent, in the…