Dozier v. State

• Decision Date: 13 February 1908
• Citation: 46 So. 9,154 Ala. 83
• Parties: DOZIER v. STATE.
• Court: Alabama Supreme Court

46 So. 9

154 Ala. 83

DOZIER v. STATE.

Supreme Court of Alabama

February 13, 1908

Appeal from City Court of Montgomery; W. H. Thomas, Judge.

Alfred Dozier was convicted of a violation of Act March 7, 1907, § 17 (Acts 1907, p. 469), imposing on any person soliciting orders for the enlargement of photographs or for picture frames, or selling picture frames, a license tax, and he appeals. Affirmed.

The following is the agreed statement of facts from which this case is tried: "That the defendant, Alfred Dozier, is now and has been the agent of the Chicago Crayon Company for the purpose of delivering pictures and frames and collecting the money therefor, the orders for which pictures and frames have previously been taken by other agents of the Chicago Crayon Company. That the said Chicago Crayon Company is a corporation in the state of Illinois, its only place of business being in the city of Chicago, state of Illinois. That it is engaged in the business at Chicago of making and enlarging portraits in oil, india ink, water colors, and pastel from photographs, and in the manufacture of picture frames. That in the prosecution of its business the said company has agents traveling in the state of Alabama and other states, who solicit orders, which orders are the same as the one attached hereto and marked 'Exhibit A' and made a part hereof, and is signed by the customer and witnessed by the agent. Upon securing this order the agreement marked 'Exhibit B,' attached hereto and made a part hereof, is signed by the agent and turned over to the party giving the order, and a duplicate forwarded to the company at Chicago. When the portrait ordered is ready for delivery, a notice is sent to the person who has ordered the same, and the portrait and frame are shipped from Chicago to the place where they are to be delivered, consigned to the Chicago Crayon Company, and are received and receipted for by the agent of the company. That all orders are taken executed, shipped, and delivered in the name of the company and the pictures and frames remain the property of the company until delivered and collected for. The defendant has since March 2, 1907, in the county of Montgomery, as agent for the Chicago Crayon Company, been engaged in the business of delivering pictures and frames and collecting therefor as above set out in the manner and way as above stated. Neither the defendant nor the Chicago Crayon Company have a permanent place of business in the state of Alabama, keeping picture frames as a part or all of their stock in trade. Neither the defendant nor the Chicago Crayon Company has paid the license tax of $25, provided for in section 17 of the act of the Legislature, entitled 'An act to amend the revenue laws of the state of Alabama, approved March 7, 1907' " (Acts 1907, p. 469).

Exhibit A: "No. ______. Date, ______. Name, ______. Address ______. Size, ______. Kind, ______. Price, ______. Post office, ______. Date, ______, 190--. I, the undersigned hereby order from the Chicago Crayon Company ______ oil, pearl, sepia, pastel, crayon, bromide portrait, unframed, size ______, for which I agree to pay $______, when delivered. I also understand that my portrait is to be delivered in an appropriate frame, which this contract entitles me to accept at factory price. [ Signed] ______, Customer. Witness: ______, Salesman."

Exhibit B: "Contract. On or about ______, 190--, we agree to deliver to ______, the holder of this contract, a finely finished ______ portrait, unframed, as shown by our salesman. The purchaser agrees to pay $______ for the portrait when delivered. All portraits are delivered in appropriate frames, which this contract entitles the purchaser to accept at factory prices. Elegant patterns, at retail from $4.00 to $8.00, we furnish at from $1.50 to $5.90, which is one-third to one-half the usual price. Kindly remember the date of delivery and have money ready, as our delivery man can make but one call to collect charges for same. Please be at home or leave the money with the nearest neighbor. Groups extra. [ Signed] ______, Advertising Salesman Chicago Crayon Company."

The court gave the affirmative charge for the state, and refused a like charge to defendant.

Hill, Hill & Whiting, for appellant, cited Brennan v. Titusville, 153 U.S. 289, 14 S.Ct. 829, 38 L.Ed. 719; Caldwell v. State of North Carolina, 187 U.S. 622, 23 S.Ct. 229, 47 L.Ed. 336; In re Spain et al. (C. C.) 47 F. 208, 14 L. R. A. 97; South Carolina v. Coop, 52 S.C. 508, 30 S.E. 609, 41 L. R. A. 501; City of Laurens v. Elmore, 55 S.C. 477, 33 S.E. 560, 45 L. R. A. 249; Chicago Portrait Co. v. Macon (C. C.) 147 F. 967.

Alexander M. Garber, Atty. Gen., for the State.

DENSON J.

Section 17 of an act of the Legislature approved March 7, 1907, and entitled "An act to further amend the revenue laws of the state of Alabama," reads as follows:

"Sec. 17. That each person, firm or corporation either in person or through agents, who solicits orders for the enlargement of photographs or pictures of any character, or for picture frames, whether they make charge for such frames or not, or any person, firm or corporation either in person or through agents, who sells or disposes of picture frames, shall pay a license tax of twenty-five dollars in each county in which they do business; that this act shall not apply to merchants or dealers having a permanent place of business in this state and keeping picture frames as a part or all of their stock in trade." Acts 1907, p. 469.

The defendant was arrested under a warrant issued on an affidavit sued out before...