Halfin v. State

Citations

• 18 Tex. Ct. App. 410
• 1885 Tex. Crim. App. LEXIS 121

Syllabus

<p>1. Occupation Tax — Evidence — Case Stated.—The trial in this case, which was for unlawfully pursuing an occupation taxed by law, without license, etc-., was had on the 2d day of February, 188 ). The State introduced in evidence the order of the commissioners’ court, dated May, 1882, levying a tax for the year 1882, for pursuing the occupation of selling spirituous liquors in quantities of one quart, and less than five gallons; and another order of similar import entered by the said court at its May term, 1883. The sale was alleged to have been made on January 15, 1883. The first of these orders was objected to upon the ground that it ceased to be operative after the close of the year 1882; and the last one was objected to upon the ground that it could not retroact, and could not acquire vital force until subsequent to its enactment, and, consequently, was not in force at the time of the alleged offense. Held, that the first order was operative until May, 1883, being such an order as would retain its operative force until changed by the commissioners’ court.</p> <p>2. Same.—As against the competency of the order of 1882, the defense also urged that the entry on the minutes of the court that “ a full quorum of the court were present ” imported on its face that all of the members of the said commissioners’ court were not present, and that, therefore, the levy was illegal, in view of the provisions of article 1517 of the Revised Statutes, requiring the contemporaneous presence of all the commissioners when any county tax is levied. Held, 1. Not only is the burden of showing the presence of all the commissioners not upon the State, but their contemporaneous presence is presumed, in the absence of a showing to the contrary. 2. That the entry in the minutes was sufficient to show the presence of all the commissioners.</p> <p>J. Same — Charge of the Court.— The pursuing of the occupation of selling intoxicating liquors in quantities of one quart and less than five gallo