H. H. Rowland & Bro. v. State

Citations

• 12 Tex. Ct. App. 418

Syllabus

<p>1. Occupation Tax — Case Stated.— Under article 4665, Revised Statutes, the defendants took out a license to sell liquors in quantities of one quart and less than five gallons, paying the prescribed fee of §150. On March 11, 1881, and prior to the expiration of the twelve months for which they paid, the Legislature increased the occupation tax to §200, and the defendants continued to sell under their license, refusing to pay the additional tax or take out a license under the new tax law. Held, that the Legislature had the power, by general law, to revoke a license to sell liquors for which an antecedent tax had been received by the State.</p> <p>2. Same—Statute Constbued.— The act of March 11,1881, expressly repeals article 4665 of the Revised Statutes, and while section 3 of the repealing act contains a saving clause, such saving clause does not apply to licenses to sell liquor in quantities of one quart and not more than five gallons.</p>