McReynolds v. State

Citations

• 26 Tex. Ct. App. 372
• 9 S.W. 617
• 1888 Tex. Crim. App. LEXIS 201

Syllabus

<p>Occupation Tax—Retailing—Char&e op the Court.—The offense denounced by article 110 of the Penal Code is the pursuing of a taxable occupation, calling or profession -without first having paid the oeeupa- • tion tax levied on such avocation. The trial court charged the juryinthis case as follows: “You are charged that different sales, at different times, to different persons, would constitute the occupation of selling, but one sale would not.” Held, erroneous, as announcing an incorrect proposition of law, and as being-upon the weight of evidence, it being the exclusive province of the jury to determine the question.</p>