Texas Banking & Insurance v. State

Citations

• 42 Tex. 636

Syllabus

<p>1. Occupation tax—Assessment. Under the tax law (Paschal’s Digest, 7660) imposing occupation taxes, no formal assessment was necessary ; and if the tax was not paid before the party liable to such tax entered upon the business taxed, it was the duty of the officer charged with collection of such tax to enforce its payment.</p> <p>2. Suit fob occupation tax. In absence of Legislative provision for the collection of such tax otherwise, the collector can collect by suit.</p> <p>3. Constitutionality of occupation tax. The constitutional limitation, that “taxation shall be equal and uniform throughout the State,” is not violated by the Act of April 23, 1871 (Paschal's Digest, 7660), imposing an occupation tax upon every person or firm dealing in stocks or bills of exchange, in any city or town exceeding five thousand in population, an annual tax of two hundred and fifty dollars, and upon such occupation, in a city or town of less population, fifty dollars.</p>