Languille v. State

Citations

• 4 Tex. Ct. App. 312

Syllabus

<p>1. Constitutional Law. — The power of taxation is inherent in every sovereignty, and in this state has been intrusted by the people to the legislative department of the government, with only such limitations as are expressly prescribed in the Constitution; and this power extends to the enactment of all laws deemed necessary or proper to enforce the collection of the taxes levied, subject only to the constitutional inhibition of cruel and unusual punishments.</p> <p>2. Same — Occupation Taxes. — The Constitution of this state empowers the Legislature to impose a tax upon all persons following any occupation, trade, or profession other than agricultural or mechanical pursuits; and by virtue of this power it is competent for the Legislature to make it a penal.offense for any person subject to such tax to pursue Ms occupation without first paying the tax imposed.</p> <p>3. Same—Practicing Lawyers.—A license of court to practice law is the grant of a naked privilege, which the state may revoke, or on which it may impose conditions. It is not a contract, nor does it vest rights beyond legislative control, nor confer immunity from such occupation tax as may be imposed upon practitioners of law.</p> <p>4. Same. — The occupation tax imposed upon persons practicing law in this state, and the enforcement of its payment by penal proceedings, are enactments clearly within the scope of the powers conferred upon the Legislature as well by the Constitution of 1869 as by the present one.</p>