25 S.D. 148 | S.D. | 1910
Upon an information duly filed by the state’s attorney of Day county, the defendant was convicted of the offense of peddling without having first obtained a license therefor, and it is alleged in the information: “That at said time and in said county and state the above-named George Thompson, defendant, did willfully and unlawfully deal in the selling of goods, wares, and merchandise, to wit, patent medicines, as a peddler by traveling about from place to place with a vehicle drawn by two horses, without first having paid for and obtained a license to sell such goods, wares, and merchandise, all contrary to the provisions of chapter 190 of the Daws of 1903 and the laws amendatory thereto. * * *” To this information the defendant interposed the following demurrer: “Now comes the defendant, George Thompson, by his attorneys Doucks & Mather, and demurs to the information herein, for the reason that the facts alleged in the said information do not constitute a public offense, for the reason that the said law under which the defendant is held is unconstitutional, in that it violates section 17, art. 6, section 2, art. ix, and section 8, art. %ii, of the state Constitution.” The demurrer was by the court overruled, to which ruling the defendant duly excepted. Thereupon the information was read, and a plea of “not guilty”' of the offense charged entered by the defendant. The case being called for trial, the defendant objected to the introduction of any evidence under the said information, for the reason that it did not state facts sufficient to constitute a public offense, and moved that said action be dismissed, which said motion was overruled by the court, and to the court’s ruling the defendant excepted. If was then stipulated by the parties: “That the defendant, George Thompson, is in the employ of the Blue Bell Medicine Company of Water-town, S. D., and has for 30 days past been engaged in the sale
The constitutionality of the act upon which this information was based was passed upon by' this court in the case of In re Watson, 17 S. D. 486, 97 N. W. 463, and the act held to be constitutional. The opinion in that case was filed December 9, 1903. Since that decision was handed down, chapter 19b, Sess. Laws 1903, has been amended, but not in any particular which affect's the decision in that case. Section 7 of the act was amended by the Legislature, by chapter 147, Laws 1905, by inserting, after the word “peddler” in the first line, the following words: “Or as a transient merchant, trader or dealer within the meaning of section x of this chapter.” The section formerly read: “Any person who shall be found dealing as a peddler without having paid,” etc. It now reads as follows: “Any person who shall be found dealing as a peddler or as a transient merchant, trader or dealer within the meaning of section 1, of this chapter without having paid,” etc. In 1907 section 5 was amended by chapter 201 of the Session Laws, by changing the amount of license to be paid by the different classes of peddlers. It will be observed, therefore, that the amendments to the original act do not, in any manner, affect the constitutionality of the law.
Two points are made, however, by counsel for appellant, not discussed or decided in our former opinion, that it will be proper to notice. The first is: “The burden imposed is an occupation tax, and the act is therefore in conflict with section 8, art. II, .of the state Constitution,” which reads.as follows: “No tax shall be levied except .in pursuance of a law, which shall distinctly state the object of the same, to which the tax'only shall be applied.” This objection is merely mentioned in the brief of counsel, and is clearly without merit. Assuming the burden imposed' to be an occupation tax, it is levied “in pursuance of a law” enacted by the Legislature which “distinctly states the object of the same” by providing that all sums received shall be “covered into the county general fund for use of the county.” Laws 1903, c. 190, § 6.
The second point is: “If this statute be sustained as a tax
The learned counsel for .the appellant have presented a very full and exhaustive brief, citing a large number of authorities in support of their contention, but upon a careful review of same, and the decision of this court in the case of In re Watson, supra, we are satisfied that that decision- is correct, and we adhere to the views therein expressed.
The judgment of the circuit court is affirmed.