La Norris v. State

Citations

• 13 Tex. Ct. App. 33
• 1882 Tex. Crim. App. LEXIS 182

Syllabus

<p>1. Occupation Tax.—Article 110 of the Penal Code provides that “any person who shall pursue or follow any occupation, calling, or profession, or do any act taxed by law, without first obtaining a license therefor, shall be fined in any sum not less than the amount of the taxes so due, and not more than double that sum.”</p> <p>2. Same—Selling Liquors.—The act of March 11,1881, imposes upon persons engaged in the business of selling spirituous liquors in quantities less than one quart an annual tax of three hundred dollars, and empowers the commissioners’ court of each county to levy and collect from such persons one-half the amount of the tax levied by the State.</p> <p>3. Same—Case Stated.—The information charged the appellant with following the occupation of selling intoxicating liquors in quantities less than one quart without having paid the tax levied upon such occupation. The testimony showed that he was a conductor in charge of a Pullman Palace Car, on which there was a bar at which drinks were retailed. As such conductor he sold two drinks at twenty cents each. The defense contended that although within the express letter of the law, the business of retailing liquors on the cars to the passengers did not come within the spirit or intent of the law. Held, that the plea is futile, and that the vending of liquors in such mode without license is as much an offense as though vended without license in the ordinary mode.</p> <p>4. Same.—An employe who follows the business of vending inhibited liquors when the occupation tax has not been paid is subject to prosecution equally with his principal.</p> <p>6. Charge op the Court instructed the jury to convict if they found from the evidence that the defendant “was guilty of selling spirituous liquors,” etc. The offense defined by the statute and that charged in the information is “engaging in the business of selling spirituous liquors,” etc., and the instruction was'erroneous.</p> <p>6. Same.—Instruction to the jury