State v. Terry
Texas Supreme Court
State v. Terry, 35 Tex. 366 (Tex. 1872)
Evans
State v. Terry
Opinion of the Court
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.
Reference
- Full Case Name
- State v. J. Terry
- Cited By
- 1 case
- Status
- Published
- Syllabus
- The penalty for unlawfully retailing spirituous liquors is, by the Act of August 15, 1870, imposed only on the non-payment of the occupation tax, and not, as formerly, upon the failure to obtain license. Indictments must allege that the defendant, without having paid the tax, did sell, etc.