Napier v. Hodges

Citations

• 31 Tex. 287

Syllabus

<p>By the amendatory act of 27th October, 1866, the person desiring to retail liquor is required to deliver to the county treasurer a bond, payable to the county judge, conditioned, &c., and to pay into the county treasury a license tax, at the rate of $300 per annum, when the clerk of the county court is authorized to issue a license for the time he applies and pays for. (Acts of 27th November, 1866, p. 68, Paschal’s Dig., 2d ed., Arts. 2061, 2064.)</p> <p>This license is indispensable, and is the only authority to the retailer to sell such liquors in quantities less than a quart, under the law as it now stands.</p> <p>By another act, passed at the same session, (16th November, 1866,) the retailer who is pursuing, or about to pursue, this occupation of selling such liquors in quantities less than one quart, is assessed a tax at the rate of $300 per annum, for the benefit o'f the state treasury. (P. 91, sec. 5.) And he is required by another act, approved 10th November, 1866, (p. 142, sec. 10,) to make application to the assessor and collector, and to pay the amount to him, prior to pursuing such occupation, under a penalty of fifty per cent. and costs, for a failure to do so within five days thereafter. The legislature had the power to pass these laws, and they are not inconsistent with each other.</p> <p>Retailing, as defined by these several laws, is selling in quantities less' than a quart.</p> <p>By the constitutions, both of 1845 and 1866, it is declared that “the legislature shall have power to lay an income tax, and to tax all persons pursuing any occupation, trade, or profession; provided that the term occupation shall not be construed to apply to pursuits, either agricultural or mechani- ; cal.” (Paschal’s Dig., Art. VII, sec. 27, pp. 67,942, Note 201.) Retailing being an occupation which is pursued for profit, there is no limitation upon the legislature, as to its powers of taxation over the subject, except the limitation imposed by its own discretion.</p