Case ID: tex-ct-app_14/html/0238-01.html
Source: Caselaw Access Project
Author: {"author": "Willson, Judge.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

[No. 2811.]
    Andrew Sheffield v. The State.
    Indictment for pursuing a taxable occupation without license must allege the amount of taxes due; otherwise it is insufficient to charge the offense.
    Appeal from the County Court of Milam. Tried below before the Hon. W. J. King, County Judge.
    The indictment charged the appellant with pursuing the occupation of retailing spirituous liquors in quantities less than one quart without having first obtained a license therefor. He was convicted, and a fine of three hundred dollars was assessed against him.
    
      McGregor & Lott, for the appellant.
    
      J. H. Burts, Assistant Attorney General, for the State.
   Willson, Judge.

An indictment under Article 110 of the Penal Code, for pursuing an occupation taxed by law, without first obtaining a license therefor, must allege the amount of taxes due, as that is the basis of the penalty. (Spears v. The State, 8 Texas Ct. App., 467; Crews v. The State, 10 Texas Ct. App., 393.) See these cases for the essential allegations in such indictments.

As the indictment in this case contains no such allegation, it is fatally defective, and therefore the judgment is reversed and the prosecution dismissed.

Reversed and dismissed.

Opinion delivered May 26, 1883.