99 Tenn. 472 | Tenn. | 1897
The question raised in this case and the one heard with it (Badget & French v. Cooper, Clerk), is whether one who is licensed to do other mercantile business and saloon business, is liable for the privilege tax on “cigar stands,” where such stand or place of selling cigars to consumers is kept in connection with other business, for the doing of which plaintiff had license.
The Knoxville Cigar Company is a firm of retail merchants, licensed as such, and doing business in Knoxville, a city of more than 20,000 inhabitants. They carry in stock cigars, showcases, a general line of tobacco, pipes, soap, and, at times, jewelry
The plaintiffs in the other case, Badget & French, are retail liquor dealers in Knoxville, and carry in stock liquors, wines, beer, tobacco, mineral water, and the like. They operate under a liquor dealer’s and merchant’s license. They retail cigars to consumers, the cigars being kept only a few boxes at a time, in a showcase on the counter ■ in the building occupied by them as a saloon. They have a screen, which runs .almost" entirely across the room, shutting off the tippling counter from the view of persons outside of the building. The cigars are kept on that side of the counter not concealed by the screen. Upon these facts both parties denied their liability for this tax. They paid it, however, under protest, and sued within proper time to recover it back. The Circuit Judge held that they were not entitled to recover, and they have appealed.
We are of opinion that the Circuit Judge was correct in his holding. A cigar stand within the meaning of the Act of the Legislature is simply a place where cigars can be purchased by consumers, and from which they are sold to them in a regular business. It does not matter that the
We are not called upon to pass upon the wisdom or the unwisdom, the justice or the injustice, of this enactment. The law is thus made, and must be applied as written.
The judgment is affirmed.