Archer v. State

Citations

• 9 Tex. Ct. App. 78

Syllabus

<p>Pursuing a Taxable Occupation without License. — The penalty for this offence is by fine in any sum not less than the amount of the taxes due, and not more than double that sum. Penal Code, art. 110. The county occupation-tax, as well as that of the State, is within the language and purview of the law, and is a factor in the penalty. Its amount being variable at the will of the county commissioners, and not being a matter of judicial knowledge, it is necessary that an indictment or information for this offence shall allege, and the evidence prove, the amount of the tax due at the institution of the prosecution.</p>