Legal Opinion

State v. Federal Land Bank of Houston

Texas Supreme Court

Decided December 9, 1959No. A-6961PublishedCited by 56 opinions

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

  1. State v. WhittenburgTexas Supreme Court · 1954
  2. City of Arlington v. CannonTexas Supreme Court · 1954
  3. Whelan v. StateTexas Supreme Court · 1955
  4. City of Orange, Texas v. Levingston Shipbuilding CompanyCourt of Appeals for the Fifth Circuit · 1958
  5. Federal Land Bank of Houston v. StateCourt of Appeals of Texas · 1958

3Cited by56 opinions

  1. Matagorda County Appraisal District v. Coastal Liquids PartnersTexas Supreme Court · 2005
  2. City of Houston and Houston Independent School District v. Standard-Triumph Motor Company, Inc.Court of Appeals for the Fifth Circuit · 1965
  3. R Communications, Inc. v. SharpTexas Supreme Court · 1994
  4. Contos v. HerbstSupreme Court of Minnesota · 1979
  5. Atlantic Richfield Co. v. Warren Independent School DistrictCourt of Appeals of Texas · 1970

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