87 Neb. 349 | Neb. | 1910
This is an action to recover judgment for an occupation tax. The plaintiff prevailed, and the defendant appeals.
The defendant contends that practicing medicine is neither a business nor an occupation, but a profession; that, since the statute and the ordinance are silent concerning professions, the tax sought to be collected is void. The word “occupation” is a generic term. Schuchardt v. People, 99 Ill. 501. An occupation is “that to which one’s time and attention are habitually devoted; habitual or stated employment; vocation; calling; trade; business.” < 'entury Dictionary. And a vocation is defined in the same dictionary as “employment; occupation; avocation; calling; business; trade; including professions as well as mechanical occupations.” In Thesaurus (March) Dictionary of the English Language the word “profession” is defined as “the occupation, if not agricultural, mechanical, or the like, which one follows.” See, also, Webster’s Dictionary. In our opinion a physician practicing medicine as a business is engaged in an occupation within the meaning of the statute, and the plaintiff under the legislative grant of authority had power to levy and' collect a tax upon the defendant’s occupation or business. Lent v. Portland,, 42 Or. 488.
There is no error in the record, and the judgment of the district court is
Affirmed.