Legal Opinion
State v. Harper
Court of Appeals of Texas
Decided May 16, 1945No. 11495PublishedCited by 8 opinions
1Opinion of the Court
MURRAY, Justice.- ,
This suit was instituted by the State of Texas in the District Court of Dimmit County against O. S. Harper, seeking to recover the amount of State,- County and School taxes alleged to be due on'“2202 Plain Mexican Steers, Bulls and Stags,” situated in Dimmit County, Texas, on January 1, 1942. Harper defended the suit upon the theory that on January 1, 1942, the day the tax was levied, these steers, bulls and stags were imports and therefore not subject to tax by the State or other local taxing agencies.
These cattle were imported from Mexico by Harper and placed in what may…
2Cases cited9 opinions
- Brown v. MarylandSupreme Court of the United States · 1827
- Minnesota v. BlasiusSupreme Court of the United States · 1933
- Bacon v. IllinoisSupreme Court of the United States · 1913
- Kelley v. RhoadsWyoming Supreme Court · 1898
- Southern Pac. Co. v. City of CalexicoDistrict Court, S.D. California · 1923
4 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Hermanos v. Tribunal de Contribuciones de Puerto RicoSupreme Court of Puerto Rico · 1946
- William L. Babb v. United StatesCourt of Appeals for the Fifth Circuit · 1958
- Brooks County Central Appraisal District v. Tipperary Energy Corp., Texas Court of Appeals, 4th District (San Antonio)1992
- American Smelting & Refining Co. v. County of Contra CostaCalifornia Court of Appeal · 1969
- Halo Sales Corp. v. City and County of San FranciscoCalifornia Supreme Court · 1971
3 more not listed; retrieve them via the Exa API.