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61 Miss. 146

Hendon v. State

Mississippi Supreme Court

Decided October 15, 1883

Mississippi Supreme Court · decided 1883-10-15

Hon. A. T. Roane, Judge. • The appellant moved to quash an indictment which charged that on October 20, 1882, he “ unlawfully did exercise and carry on the business of a sewing-machine agent without first paying the privilege tax and obtaining a license so to do.” His motion was overruled, and he was convicted under the indictment. No violation of Code 1880, §585, is charged in the indictment. The law-does not tax a sewing-machine agent.

Cited by 1 later decisions — most recently January 1955

1 state decisions

Good law ✅— No negative treatment on recordhow we know

Decided 1883-10-15

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Chalmers, J.,

¶1delivered the opinion of the court.

¶2The revenue law of the State imposes a privilege tax of fifty dollars “ on each agency for sewing-machines,” and a tax of ten dollars “ on each agent for sewing-machines of each company;” and punishes by fine those who pursue these avocations without having paid the tax. The taxis imposed on two persons or things, to wit: on each agency for seAving-machines, and on each agent for a sewing-machine company. Unless, therefore, a person is either the head of an agency for seAving-machines or the agent for a sewing-machine company he is not liable to indictment. The appellant AATas *148indicted for carrying on “the business of a sewing-machine agent.” Under the law he was not indictable unless he was the agent of a sewing-machine company, and that he was such is not charged. He may have been acting as the agent of a private person or dealer. The motion to quash should have been sustained.

¶3Reversed and indictment quashed.

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