Opinion · Texas Supreme Court
State v. Bock
9 Tex. 369
- Type
- Opinion
- Court
- Texas Supreme Court
- Jurisdiction
- Texas
- Date
- 1853-07-01
- Topic
- bankruptcy
Lipscomb, J. In support of the judgment of the District Court, it is contended that tlie act imposing a tax on the occupation of retailing goods, of retailing spirituous liquors, aud of keeping a ten-pin alley, is repugnant to tlie constitution, and void. In tlie case of The State v. Stephens (4 Tex. R., 137) we decided thatit there “ can be no doubt that tlie quarterly return could be legally required from the “ defendant, as an occupation tax, if he was engaged in buying and selling “ merchandise or receiving the same for sale as an agent or auctioneer.” This decision applies to eacli of the above cases.
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- Cited by
- 3 opinions
In support of the judgment of the District Court, it is contended that tlie act imposing a tax on the occupation of retailing goods, of retailing spirituous liquors, aud of keeping a ten-pin alley, is repugnant to tlie constitution, and void.
In tlie case of The State v. Stephens (4 Tex. R., 137) we decided thatit there “ can be no doubt that tlie quarterly return could be legally required from the “ defendant, as an occupation tax, if he was engaged in buying and selling “ merchandise or receiving the same for sale as an agent or auctioneer.” This decision applies to eacli of the above cases. The court therefore erred in sustaining the demurrer; and the judgment is reversed and the causes remanded in each of tlie cases stated.
Reversed and remanded.