State for Dallas County Bois D'Arc Island Levee Dist. v. Glenn

This cause is now before us on motion for rehearing, and for the first time plaintiff in error contends that this suit is not subject to any period of limitation, and not barred by the two-year statute of limitation because it is not a personal action, but a proceeding in rem brought under the provisions of article 8017, R. C. S. of Texas, 1925. In other words, it is contended that suits for taxes brought under the provisions of said article 8017 are proceedings in rem and not personal actions, and therefore no statutes of limitation can constitute a defense in any ease.

An examination of the…