Smith v. Travis County Education District

ORDER

NOWLIN, District Judge.

The basic issue before this Court is whether a federal court can and should enjoin the collection of taxes under a tax system that violates the state’s own constitution, where the state’s own highest court, although holding the tax system unconstitutional, further declared that the declaration of unconstitutionality under the state constitution cannot be used as a defense by taxpayers to avoid payment or to seek refunds of taxes due and that will be due in the future under the unconstitutional system.

I. The Background of This Issue

In its most recent opinion…