H. & T. C. R. R. Co. v. County of Presidio
Texas Supreme Court
Error from Presidio. Tried below before the Hon. Allen Blacker. The appellant rendered 358 sections of land in Presidio county, in May, 1878, for state and county taxes of that year, to the then tax assessor of said county, at the valuation of §35,800, which rendering and assessment, the appellant alleged in an application for injunction, were made in conformity with law regulating the rendering of lands by the owner for taxes.
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Error from Presidio. Tried below before the Hon. Allen Blacker. The appellant rendered 358 sections of land in Presidio county, in May, 1878, for state and county taxes of that year, to the then tax assessor of said county, at the valuation of §35,800, which rendering and assessment, the appellant alleged in an application for injunction, were made in conformity with law regulating the rendering of lands by the owner for taxes. It was sworn to and presented to the assessor, who raised the assessment made by the owner from $35,800 to $114,560. Upon this last mentioned sum there was levied: The…
1Opinion of the Court
Gould, Associate Justice.
Section 5 of “an act to define the duties, powers, qualifications and liabilities of assessors of taxes, and to regulate their compensation,” passed August 21, 1876, evidently contemplates that the taxpayer, not being in the county, may see fit to forward his sworn list and valuation of his taxable property to the assessor, by mail or otherwise. In such case, the taxpayer not being present himself or by agent, but communicating with the assessor in writing, the assessor, if not satisfied with the valuation, was not authorized to change it, but was directed to refer…
2Cited by3 opinions
- Bardrick v. DillonSupreme Court of Oklahoma · 1898
- Corbett v. SweeneyCourt of Appeals of Texas · 1912
- Second Nat. Bank of Titusville v. CaldwellDistrict Court, W.D. Pennsylvania · 1882