Mansfield v. State

Citations

• 17 Tex. Ct. App. 468
• 1885 Tex. Crim. App. LEXIS 16

Syllabus

<p>1. Occupation Tax—Sale op Intoxicating Liquors.—Indictment charged that “on the 25th day of December, 1883, the defendant followed the occupation of selling spirituous liquors in quantities less than one quart, without obtaining license therefor, and without paying the amount of taxes due the State and county, the amount of said taxes then and there due being,” etc. It was objected to the indictment that it failed to allege the year in which the defendant followed the said occupation, and the year for which he failed to pay his occupation tax. Held, that the allegation as to time is sufficient, ■ the indictment alleging the date that the defendant followed the occupation, and that at said date the State and county taxes in a certain amount were due.</p> <p>2. Same—Statutes Construed — Cases Distinguished.— The act of March 26, 1881, prescribing forms of indictments, having been repealed, it is not now necessary that an indictment for unlawfully pursuing the occupation of selling spirituous liquors without having first paid the license therefor shall allege the name of the person or persons to whom the spirituous liquor was sold. Wherefore the cases of White v. The Stated, 11 Texas Ct. App., 480, and Eppstein v. The State, Id., 476, decided before the repeal of the said section 5, of the act of March 26, 1881, are not authority upon the question.</p> <p>3. Same.— The offense denounced in article 110 of the Penal Code is the pursuing of any occupation taxed by law, without first obtaining a license therefor. The cases of Burch v. The Republic, 1 Texas, 608, and Alexander v. The State, 29 Texas, 495, arose under statutes regulating the sale of intoxicating liquors, and cannot be held to apply to cases arising under the article of the Penal Code referred to.</p> <p>4. Same— Charge of the Court—Case Stated.— The indictment alleged both the amount of the occupation tax due the State, and the amount of the tax due the county of H. The prosecution failed, on the trial, t