Higgins v. Rinker

Citations

• 47 Tex. 393

Syllabus

<p>On Rehearing.</p> <p>1. Constitutional law.—The Constitution of Texas of 1869, provided that * * * “tlie Legislature shall have power to levy an income tax, and to tax all persons pursuing any occupation, trade, or profession : Provided, That tlie term occupation shall not be construed to apply to pursuits, either agricultural or mechanical.” (Sec. 19. art. 12 :) Held—</p> <p>That the language used conferred the power to tax all occupations except mechanical or agricultural, and he who engages in either of said departments of industry, lias that for an occupation in fact, notwithstanding the mode of expression adopted in the Constitution.</p> <p>2. Constitutional law—Taxation—Construction of statutes.—Under tlie Constitution of 1869, the general law of 1873 was passed, to regulate taxation, which, among other things, provided “that there shall be levied on and collected from any person, firm, or corporation pursuing any of the following-named occupations, an annual tax, except when herein otherwise provided, on every such occupation or separate establishment, as follows: ‘For selling spirituous, vinous, malt, and other intoxicating liquors, in quantities less than one quart, $200 : Provided, That this section shall not be so construed as to include any wines or beer manufactured in this State, or when sold by druggists for medicinal purposes: And provided farther, That this section shall not be so construed as to authorize druggists to sell spirituous or intoxicating liquors, except alcohol.’” Appellants proenredan injunction to restrain the collection of an occupation tax levied upon them for selling spirituous, vinous, malt, and other intoxicating liquors in quantities less than a quart, alleging that the wines and malt liquors sold by them were not of Texas manufacture. They relied on the fourth paragraph of section S, and the second paragraph of section 10, of the first article of the Constitution of the United States: Reid—</p> <p>1. It is not to be inferred