Ward County Irr. Dist. No. 1 v. Carr

This suit was brought by the appellant, Ward County irrigation district No. 1, a water improvement district for irrigation purposes incorporated under the-laws of this state (Vernon’s Ann. Civ. St. Supp. 1922, art. 5107 — 1 et seq.), against the appellee, S. R. Carr, to recover taxes due upon land owned by Carr in the district levied and assessed for the years 1920,1921, 1922, together with interest, penalties, and costs, amounting in the aggregate to the sum of $608.61.

The defendant answered by general demurrer and denial and special plea summarized in his brief as follows:

“The defendant…