The indictment in this case is fatally -defective, in not having stated that the defendant, without having paid the tax, did sell, etc.

By Section 121 of the act for assessment and collection of taxes, approved August 15, 1870, the penalty attaches only on the non-payment of the occupation tax, and not upon the failure to obtain the license, as was the case under the former laws.

Judgment is therefore affirmed.

Affirmed.