The Houston daily post. [volume] (Houston, Tex.) 1886-1903, 1895-12-11
Reasons for Holding Club Not
Liable to Occupation Tax.
SUNDAY FILED PAPERS ARE VALID
Whore Weeks Are Included in Time Al
lowed for Fii,nR-ITpor,ant Par
tiion Decisiuu.

| poses as expressed in the charter are as
| follows: THE encouragement of social in
tercourse among its members, the support
OF literary institutions and cultivation OF
| literature, the maintenance of library
ana reading room, and the promotion OF
iine arts"
This suit was instituted to recover $1,000,
| alleged to be due by the club as occupa-
lion taxes for continuously engaging In
the business of selling spiri,ucus vlnous
and malt liquors, and medicated bitters
IN quantities less than one quart.
Tho sale of the liquor to the members
Of the club, and to certain invited guests,
was not den.ed
Cues ,ion-Under the argued facts. was
ths Austin club engaged in the business
Of selling spintuous, vinous ana malt
LIQUORS. etc. within the meaning of the
a.Ltey
me court OF criminal appeals has de-
nned the word ''occupation as follows:
Occupation, as used in this statute and
| as Understood commoniy, will signify
vocation, ealing. trauc-tAc business
Whirh one Principally engages In 10 pro-
cure LIVING. or TO obtain wealth -
u Is mol the sale of liquor that constitutes
the oilense, II Is the engaging in the bus
mess OF selling without paying the ocCu-
ialon tax. IL does not require even
single sale TO constitute the Otteuse, for
q lerson may engage in the business wi h
'fon
~ IN Ia Sa ~ (.n, - a. H., ~;
.s ~ ~ NV - nGiore us nc question rs made
f,v,W 'u,9 , Ho'nnE q ue'fr 70 eNaue the
bona fde club, formed tor the purposes
The ntestion ~ oor,itied has ha,,, .a,,dt
ny pucStluH yer ulltu mas peen adluui-
| Gated by the courts Of many States. and
| hsijeve ~, ne, d,ciia1,t U ,;' but we
Nv mon tha nWeetin si,,,n, , Sf aoontnoTI,
| sion urri,@d NJ ~ tbc nr f 49,, Nj
avnoale uN AZ ny Nio court u ei''ii-'ai
I'M ,cc,,4i,to,,e 80 -, ,i,,or ,.,-.
| recurring the obli+ee ia keen m o1nH
/ aiiiet and orderly h05se iotSi Her "" VIM tis
| ,trn,j ~ 'S 80 'O5t'dGt VIZ Ky
| are n,,,n Dd M 9IntWutc "etui"T Wal
| thor troyieio, ,enni,it,,r ~ , Nr "S ~,
! iilo,iin h. tii! ~ Wy tw1iiiiS IN LIZ
Inc leeisla, t'3re r,cUatd t,, ~, r''ut
If sIiiT,- i,it,,o [.iH' &c, Ii
! should he rondurted in 81 piihiic TIar,
! o,,,, 10 ~ .,.rro,,,s '..'.
| NOR siste,t Win tho ,doo NM - -.
! iattre was nttemntinr to raptiIate tbt lis
| pcnsing Of iiduors in the nTivnto ,nannc,
| Shown nv tbe ,ac,s Of ,his Caee hut 4;
| anoNvs that tbe ht.sfpcss as axorossoI H.
the article quoted was intended To he ~ n
bl siness condrcted I'm n public NAME
and i'm n. place to which the nublic would
| have FREQ acccss ''
For ihese reasons and for tbe, rea.on
| also tlat tbe court ~ crinijuaj nnnHois
ms de",,ed st,,iisr o,,es,ton nio,,a
Indicated we must answer the question
certified in the negative
| Harmony of decision between the two
courts of last resort in this State il i'm.
portant. and should be preserved when /.
can he upon proper PRINCIPLES: and in no
case Of doubt would we be willing TO con-
nict with the decision of the court Of
criminal anpeals IN matters so clearly re-
lated to and Intimately connected with
the subjects Of its jurisdiction.
we call abortion to the fact that we
have not considered in this opinion the
difference between articl. 32?Gu and tho
act of the Twertv-.hird Legislature upon
the same subject. (See laws, Twenty-third
LEGISLATURE: page no,
opinion by Brown, j.