Highsmith v. State
Texas Supreme Court
Appeal from Bastrop. The case was tried before Hon. A. W. Terrell, one of the district judges. This suit was brought in the name of “ the 'State of Texas,” for the use and benefit of the State, against M. B. Highsmith, assessor and collector óf taxes, and B. H. Grimes, H. Cocheron, and Phil.
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Appeal from Bastrop. The case was tried before Hon. A. W. Terrell, one of the district judges. This suit was brought in the name of “ the 'State of Texas,” for the use and benefit of the State, against M. B. Highsmith, assessor and collector óf taxes, and B. H. Grimes, H. Cocheron, and Phil. Claiborne, sureties on his official bond, executed on the 18th day of August, 1856, alleging that said Highsmith had been duly elected and qualified as assessor and collector of taxes for Bastrop ’ county. The plaintiff filed, as a part of his amended petition, an account current, with the following…
1Opinion of the CourtBell, J.
—We are of opinion that the objection to the admissibility of the copy of the account of the assessor and collector, Highsmith, which whs marked “ exhibit B,” ought to have been sustained. The court below doubtless regarded it as a copy of a record of the Comptroller’s office, and admitted it in evidence as such. It appears to be a statement of the account of the assessor and collector with the Comptroller, made by the assessor and collector himself, and attached to the account as an acknowledgment by the assessor of a balance due. There is no statute which requires the assessors to make such…
2Cases cited1 opinion
- Allbright v. Governor of TexasTexas Supreme Court · 1860
3Cited by3 opinions
- Employers' Indemnity Corporation v. WoodsCourt of Appeals of Texas · 1921
- Texas Employers' Ins. Ass'n v. NelsonCourt of Appeals of Texas · 1927
- Parks v. City of WacoCourt of Appeals of Texas · 1925