Legal Opinion

Thompson v. State

Court of Appeals of Texas

Decided December 3, 1884No. 1718Published

Appeal from the District Court of Bexar. Tried below before the Hon. G-. H. Hoonan. At the September term of the district court of Bexar county the appellant, who at that time was a newsdealer in the city of San Antonio, said county, was indicted for the offense “of pursuing the occupation or business of selling and offering for sale the Illustrated Police Hews and Police Gazette without obtaining license and paying occupation tax therefor.”

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Appeal from the District Court of Bexar. Tried below before the Hon. G-. H. Hoonan. At the September term of the district court of Bexar county the appellant, who at that time was a newsdealer in the city of San Antonio, said county, was indicted for the offense “of pursuing the occupation or business of selling and offering for sale the Illustrated Police Hews and Police Gazette without obtaining license and paying occupation tax therefor.” Several demurrers were presented to the bill of indictment, which, being overruled, upon his plea of not guilty, trial was had, resulting in his…

1Opinion of the Court

Willson, Judge.

By the act of May 4, 1882, which provides for levying occupation taxes, it is provided that there shall be levied ■on and collected “ from every person, firm or association of persons selling, or offering for sale, the illustrated Police Mews, Police Gazette, and other illustrated publications of like character, the sum ■of $500 in each county in which such sale may be made or offered ■to be made.” • (Geni. Laws, Called Session 17th Leg., sec. 3, p. 20.) This conviction was had upon an indictment which charges the defendant, in proper form, with following the occupation and…

2Cases cited3 opinions

  1. M'culloch v. State of MarylandSupreme Court of the United States · 1819
  2. Higgins v. RinkerTexas Supreme Court · 1877
  3. Stearnes v. StateTexas Supreme Court · 1858

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