Case ID: sw_174/html/0342-01.html
Source: Caselaw Access Project
Author: {"author": "DAVIDSON, J. HARPER, J. PRENDERGAST, P. J.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

CHRISTMAN v. STATE.
    (No. 3450.)
    (Court of Criminal Appeals of Texas.
    Feb. 24, 1915.)
    1. Licenses <&=»40 — Failure to Pat Taxes— Violation of Obdinances.
    To constitute a violation of an ordinance punishing the refusal to pay a sanitary closet tax, a demand for payment must be made before trial.
    [Ed. Note. — For other cases, see Licenses, Cent. Dig. §§ 79-83; Dec. Dig. <&wkey;40.)
    2. Licenses <&wkey;4CL-FAiLURE to Pat Taxes— Violation of Obdinances — Owner or Occupant.
    A husband living apart from his wife and daughter, but visiting them every week and furnishing them with provisions, must, on demand, pay a sanitary closet tax on property occupied by the wife and daughter and purchased with the wife’s separate funds, and a failure to pay on demand is a violation of an ordinance punishing the owner or occupant refusing to pay the tax when subject thereto.
    [Ed. Note. — For other cases, see Licenses, Cent. Dig. §§ 79-83; Dec. Dig. <&wkey;40.] Davidson, J., dissenting.
    Appeal from Corporation Court, Kaufman County; W. P. Williams, Judge.
    J. Christman was convicted of violating a municipal ordinance, and he appeals.
    Reversed and remanded.
    A. H. Dashiell, of Terrell, for appellant. O. C. McDonald, Asst. Atty. Gen., for the State.
   DAVIDSON, J.

Christman was a man about 65 years of age, living in Dallas', and had been living in Dallas for 10 years. In 1898 his wife, with her separate funds, had purchased some property in the town of Terrell, Kaufman county, and occupied it with one of her children and another member of the family. Appellaut did not live on or occupy the property, and had not lived with his wife for 10 years. He would visit her occasionally, going to and returning from Terrell the same day, getting eggs, butter, etc. They had separated, but there had been no divorce granted.- The reasons assigned for not obtaining the divorce were he did not care to have the public comment and criticism that might arise from a divorce case. These facts are not controverted. In June or July, on a visit to Terrell, an officer called on him for payment of a sanitary closet tax. He declined to pay it, stating that his wife would do so. Subsequently, in September, about the 11th, she did pay the tax. The officer claimed the payment was for the quarter ending the 31st of August. She claimed it covered the month of September. The officer claimed that the tax for September had not been paid, though it seems to have been paid for October and November. However that may be, appellant did not occupy the place, and had no interest in it, unless it was such that a husband would have in his wife’s separate property when he was separated from, and not living with, her. He was charged with violating this ordinance levying the tax. This ordinance provides a punishment where the owner or occupant shall refuse to pay the tax when subject to such payment. The complaint against him charged that he failed and refused to pay it. The court charged the jury that if he fatted and refused to pay he would be liable. The jury convicted.

There was an attack made on the complaint, as well as that part of the instructions which charged a failure to pay and authorized a conviction for such failure; the contention being that the ordinance limited to a refusal to pay, and the charge authorized a conviction for failing to pay. We are of opinion this contention is correct. The charge authorized a conviction for a thing the ordinance did not define or make punishable. But, be that as it may, appellant was not called on to pay the tax for September, and it was for that he was convicted. Again appellant was not responsible for the tax, and he should not have been convicted. He had nothing to do with the closets, and had no interest in it. The ordinance provides that it is the occupant or owner of the property who shall pay. Appellant was not the owner, and was not the occupant, and the evidence-on this phase of it is uncontroverted.

The judgment is reversed, and the cause remanded.

HARPER, J.

I agree to the reversal of the case because no demand had been made on appellant before the trial of the case. Had demand been made, I think, under the facts of the case, he would be liable, as he visited his wife and daughter every week.

PRENDERGAST, P. J.

I agree with Judge HARPER. I do not concur with Judge DAVIDSON’S opinion on any other question stated by him. The complaint alleged appellant “failed and refused to pay,” etc., and in the charge the judge required the jury to believe beyond a reasonable doubt that appellant “failed and refused to pay,” etc. The complaint did not merely allege appellant “failed” to pay, nor did the charge authorize a conviction if he merely “failed” to pay. 
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