State v. Federal Land Bank of Houston
Texas Supreme Court
1Opinion of the CourtJustice Greenhill
This suit involves a small sum of money but important principles of ad valorem taxation.
Dallam County sued the Federal Land Bank of Houston for $8.20. The suit was for delinquent state and county ad valorem taxes on mineral interests owned by the Bank in Dallam County. Two main questions are presented: (1) the validity of the entire ad valorem tax system used by Dallam County; and (2) assuming the system to be invalid, whether the Land Bank proved substantial injury to itself because of the use of the system.
The trial court, sitting without a jury, entered judgment against the Bank for the…
2Cases cited5 opinions
- State v. WhittenburgTexas Supreme Court · 1954
- City of Arlington v. CannonTexas Supreme Court · 1954
- Whelan v. StateTexas Supreme Court · 1955
- City of Orange, Texas v. Levingston Shipbuilding CompanyCourt of Appeals for the Fifth Circuit · 1958
- Federal Land Bank of Houston v. StateCourt of Appeals of Texas · 1958
3Cited by56 opinions
- Matagorda County Appraisal District v. Coastal Liquids PartnersTexas Supreme Court · 2005
- City of Houston and Houston Independent School District v. Standard-Triumph Motor Company, Inc.Court of Appeals for the Fifth Circuit · 1965
- R Communications, Inc. v. SharpTexas Supreme Court · 1994
- Contos v. HerbstSupreme Court of Minnesota · 1979
- Atlantic Richfield Co. v. Warren Independent School DistrictCourt of Appeals of Texas · 1970
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