Davidson v. State
Court of Appeals of Texas
Appeal from the Criminal District Court of Harris. Tried below before the Hon. Gustave Cook. The conviction was for following the occupation of a retail liquor dealer, without' having first paid the tax levied by law on such occupation, etc. The penalty assessed against the appellant was a fine of four hundred and fifty dollars.
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Appeal from the Criminal District Court of Harris. Tried below before the Hon. Gustave Cook. The conviction was for following the occupation of a retail liquor dealer, without' having first paid the tax levied by law on such occupation, etc. The penalty assessed against the appellant was a fine of four hundred and fifty dollars. The proof showed that Alfred Sterne owned the Globe saloon in Houston, in which saloon intoxicating liquors were sold by the drink, and that said Sterne had never paid the tax levied on the occupation of selling said liquors, nor obtained license to pursue the same;…
1Opinion of the Court
Willson, Judge.
An employe who follows the occupation of selling inhibited liquors when the occupation tax has not been paid, violates article 110 of the Penal Code, and is subject to prosecution and punishment therefor equally with his principal. (LaNorris v. The State, 13 Texas Ct. App., 33; Tardiff v. The State, 23 Texas, 169.)
For pursuing an occupation taxed by law without first obtaining a license therefor, the minimum punishment is a fine of not less than the taxes imposed upon such occupation. (Penal Code, art. 110.) Upon the occupation, of retail liquor dealer, the taxes imposed are…
2Cases cited1 opinion
- Tardiff v. StateTexas Supreme Court · 1859
3Cited by3 opinions
- Hiers v. StateSupreme Court of Florida · 1906
- Hoyle v. StateCourt of Criminal Appeals of Texas · 1911
- South v. StateCourt of Criminal Appeals of Texas · 1913