Sheffield v. State

Decided May 26, 1883

Court of Appeals of Texas · decided 1883-05-26

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.

Decided 1883-05-26

Willson, Judge.

¶1An 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.

¶2As the indictment in this case contains no such allegation, it is fatally defective, and therefore the judgment is reversed and the prosecution dismissed.

¶3Reversed and dismissed.

¶4Opinion delivered May 26, 1883.