after stating the above. At first we were strongly inclined to think that the principals of the defendant having paid the taxes Required, and the license having been granted and mailed to the defendant at En-field, before he sold the goods, he had not incurred the penalty prescribed. But upon more matured reflection, we are satisfied that such a construction of the statute would not effectuate the legislative intent.
The language of the statute is, that “ any person violating the provisions of this paragraph,” &c. Now, one of its provisions is, that “the license issued under this section shall not be transferrible, but may be’used by one agent in the service of the principal, and not more than one person at one time, and shall be in possession of the person while doing business under this section in this state to secure his protection.”
This ia a very material clause; it contains substantial and *19essential provisions. Among other things, it requires that the license “ shall be in the possession of the person while doing business.”
This does not imply merely a constructive possession, but an actual possession of the license at the time of the sale, or offering to sell, the purpose being by having the license present to cut off, as far as practicable, the possibility that two or more agents might at the same time sell go'ods under the same license at different places and escape the penalty. But for this requirement that the party selling shall have actual possession of the license, it would be practicable for two or more agents to use the license for selling goods at the same time at different places. If the person or firm obtaining a license should have two or more agents, each might fraudulently employ it for “ his protection.” Thus, upon demand of the sheriff or other officer, to see the license, the agent then selling, or offering to sell, might say that he had a license; that he had by inadvertence or accident, left it at a distant point on a railroad ; that he would get it by the next post and exhibit it as required; a second agent might sell, or offer to sell goods, and say and do likewise towards another officer; a third might do the same thing, and all three might sell, or offer to sell goods, and in a few hours after such sales, each might be able to show the sheriff or other officer the license for “his protection,” granted to his employer. But for this requirement of the statute, in view of the railroad connections, it was possible to have so prostituted the license granted to the principal of the defendant as to “ protect” one of his possible agents at Raleigh, one at Goldsboro, one at Wilson, one at Rocky Mount, and the defendant 'at Enfield, for selling goods for their principals in each of the towns named at the same time — each agent in the case supposed, could in the course of a few hours after selling goods, have shown the license to the sheriff or other officer demanding to see the same.
*20It is not sufficient to say, that it is not probable this would be done; it might be done ! Nor is it sufficient to-say, that agents perpetrating such frauds would probably be detected sooner or later; they might be; in many instances no doubt they would not be. The legislature has deemed it necessary and wise to provide against such opportunities to commit fraud under the statute cited.
The plain purpose of the statute is to require the payment of the taxes imposed by it on persons selling goods by the wholesale with or without samples, and while it is no part of its purpose to restrain or delay the honest merchant from selling his goods, but on the contrary, it is its purpose-to encourage and protect him, it undertakes to cut off as far as practicable, the possibility of fraudulent practices of such persons as seek to avoid paying the taxes due the state. It plainly intends that but one person at a time shall use a license; and to secure this, that person is required to have the license in his actual possession at the time he sells or offers to sell goods under it. So that, it is not sufficient to pay the tax and obtain a license to be shown when convenient, but is just as necessary that the person selling goods under the license, shall have it in his actual possession at the time.he sells or offers to sell them. If he fails to do this, he incurs the penalty prescribed.
Looking at this case as presented by the record, we are impressed with the belief that the defendant and his principals acted in good faith, but this does noi excuse or relieve him from the penalty. He had no right to sell goods as he did without having the license in his actual possession; this was as necessary for “ his protection,” as the license ' itself. He ©ught to have delayéd selling the goods until he got actual possession of the license.
The statute does not exempt persons from the penalty who make honest mistakes in cases like this, or make any provision for their relief; it requires all to be circumspect, and *21comply with all its requirements, not simply a part of them.
It is said that the statute is a severe and exacting one; with' that we have nothing to do; it is our province to expound and apply it in the cases that come before us. We do not doubt that we have properly given effect to the legislative will.
There is error for which the judgment of the superior court of Halifax county must be reversed, and judgment entered here for the plaintiff.
Error. Reversed.