Ex Parte Stevenson

• Citation: 169 S.W.2d 175
• Decision Date: 03 March 1943
• Docket Number: No. 22463.,22463.
• Parties: Ex parte STEVENSON.
• Court: Texas Court of Criminal Appeals

169 S.W.2d 175

Ex parte STEVENSON.

No. 22463.

Court of Criminal Appeals of Texas.

March 3, 1943.

Appeal from District Court, Galveston County; J. C. Canty, Judge.

Ex parte habeas corpus proceeding by Roberta Stevenson. From an adverse judgment, the relator appeals.

Reversed and relator discharged.

Tom S. Williams, of Sulphur Springs, and Hayden C. Covington, of Brooklyn, for appellant.

Spurgeon E. Bell, State's Atty., of Austin, for the State.

GRAVES, Judge.

Relator, a Jehovah's Witness, was charged by complaint in the Corporation Court of Texas City, Texas, with peddling in such city without having first paid an occupation tax of $2.50 as a foot peddler, before she operated as such in said city.

By virtue of ordinance No. 434 of said city a foot peddler was due to pay an occupation tax for engaging in such business. A failure of every peddler, who exercised such calling in Texas City, to pay such tax was punished by a fine of not exceeding $10. Upon a trial, however, before the city recorder relator was fined the sum of $50. From a judgment assessing such fine, she appealed to the county court, and, after a trial in such court, she was fined $10. Thereafter she sued out a writ of habeas corpus before the judge of the Tenth District Court of Texas at Galveston, and upon a hearing she was remanded to the custody of the officers, with her bail fixed at $250 pending this appeal.

The record is voluminous, and contains much that could with propriety have been eliminated. Of the contentions presented to us, however, only one need be considered. The Revised Civil Statutes of 1925, Art. 7047, subdiv. 4, provided for an occupation tax to be levied upon "every foot-peddler, five dollars in each county in which he peddles * * *." Thus, at such time, enabling the State to collect such an occupation tax from every individual engaging in such business.

Article 8, Section 1, of the State Constitution, Vernon's Ann.St., relative to taxation and revenue, after giving to the legislature the power to thus levy an occupation tax, as well as other taxes, also says: "* * * and provided further that the occupation tax levied by any county, city or town for any year on persons or corporations pursuing any profession or business, shall not exceed one half of the tax levied by the State for the same period on such profession or business."

Under such power granted under the Constitution, doubtless the city of Texas City passed its ordinance No. 434 taxing foot peddlers an occupation tax of $2.50.

It is noted that at the Second Called Session of the 42nd Legislature, as found in such Acts, chapter 37, page 61, that the State statute, subdiv. 4 of Article 7047, Revised Civil Statutes 1925, being the occupation tax on peddlers, was repealed, and that such repeal went into effect 90 days...