Legal Opinion

Tax Collector v. Finley

Texas Supreme Court

Decided October 14, 1895No. 335. No. 336PublishedCited by 18 opinions

These were original suits in this court for mandamus against the Comptroller to compel him to furnish the applicants blank licenses for prize fighting.

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These were original suits in this court for mandamus against the Comptroller to compel him to furnish the applicants blank licenses for prize fighting. The petition by McMeans, tax collector for Hays County, was presented to Justice Denman on September 25, and that of Byrom, tax collector for Williamson County, on September 27,1895. Justice Denman made an order in both cases, “directing the clerk to cause the Comptroller to be notified in due form of law to appear before the Supreme Court of Texas, on Monday, October 7, 1895, at 10 o’clock a. m., then and there to show cause, if any, why the…

1Opinion of the Court

GAINES, Chief Justice.

—These cases present substantially the same questions, and will be disposed of in the same opinion. They proceed upon the theory that article 5049 of the Revised Civil Statutes, adopted by the present Legislature at its regular session, places a tax upon prize fighting, and licenses it as an occupation. The statutes make it the duty of the tax collector of each county to issue a license for each occupation upon which a tax is levied, upon the application of any person desiring to pursue such occupation, and upon his paying the tax levied thereon; but he is prohibited…

2Cases cited3 opinions

  1. Robinson v. StateTexas Supreme Court · 1895
  2. Gordon v. StateTexas Supreme Court · 1877
  3. Thompson v. RiceTexas Supreme Court · 1878

3Cited by18 opinions

  1. Robbins v. Limestone CountyTexas Supreme Court · 1925
  2. Ex Parte CrispCourt of Criminal Appeals of Texas · 1983
  3. Missouri, Kansas & Texas Ry. Co. v. Rockwall County Levee Improvement District No. 3Texas Supreme Court · 1927
  4. Board of School Trustees of Young County v. Bullock Common School Dist. No. 12Texas Commission of Appeals · 1932
  5. City of Beaumont v. Gulf States Utilities Co.Court of Appeals of Texas · 1942

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