Hass v. State
Hass v. State
Opinion of the Court
delivered the opinion of the court.
Appellant was convicted for an alleged violation of section 2 of chapter 99 of the Laws of 1912, by which a tax of one hundred and fifty dollars is imposed on “each person, firm or corporation selling or advertising by harangue, in any town or city, patent medicines, except a licensed merchant or druggist selling from his place of business.”
Appellant sold a lot of patent medicine to the Marks Drug Company, either a corporation or a partnership, engaged in the sale of drugs in the town of Marks, Mississippi, having a regular place of business, and agreed, as a part of the consideration for the purchase thereof, that he would assist the company in advertising and introducing it. This he did in the following manner: A platform was erected in front of the company’s store on which appellant would stand, accompanied by a negro with a banjo. This negro would attract a crowd by playing his banjo, singing, and telling stories, and appellant would then make a speech telling the crowd of the great
No crime was committed, therefore, by appellant, and the instruction requested by him so charging the jury should have been granted.,
The judgment of the court below is reversed, and ap^ pellant discharged.
jReversed.
Reference
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- Licenses. Occupations. Advertising patent medicines. Laws 1912,. chapter 99, section 2. Under laws 1912, chapter 99, section 2, imposing a privilege tax upon “each person, firm or corporation selling or advertising by harangue, in any town or city patent medicines, except a licensed merchant or druggist selling from his place of business,” where-' a party sold a patent medicine to a drug company who had a regular place of business, and agreed as a part of the consideration of the purchase, to assist in advertising it, and accordingly addressed from a platform in front of the company’s store, crowds Which were attracted by a negro playing and singing, advertising the merits of the medicines, and inviting the crowds, to go into the store, where sales were made by employees of the store, such acts did not violate the statute.