State v. Stephens
Texas Supreme Court
Appeal from Harris. This suit originated before a justice of the peace of the county of Harris, on the information of the assessor of taxes for the county, against Stephens, for the penalty of $10, incurred by him for failing to malte a return to the assessor, as required by the act of 1848, for raising a'revenue by taxation.
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Appeal from Harris. This suit originated before a justice of the peace of the county of Harris, on the information of the assessor of taxes for the county, against Stephens, for the penalty of $10, incurred by him for failing to malte a return to the assessor, as required by the act of 1848, for raising a'revenue by taxation. (Acts of 1848, 154.) The' justice gave a judgment against Stephens for the penally. lie appealed to the DistrietTConrt, where judgment was given in Ills favor, and the State appealed. The following is the statement of facts sent, up with the, record from the District…
1Opinion of the CourtIjIPSCOMB, J.
The court is presumed to have decided in favor of the defendant on the ground set up by himself: that the act under which tlie demand was made was unconstitutional. As the supposed unconstitutionality of the act lias not been presented, we are at some loss to know in wliat it consisted. The authority to impose taxes is given to the Legislature'by the 27th section of (lie general provisions.of the Constitution. Il is, “Taxation shall be equal and uniform throughout the Slate. All property in this State shall be taxed in proportion to its value, to be. ascertained as directed by law, except…
2Cited by8 opinions
- Scarbrough v. AlcornTexas Supreme Court · 1889
- Alfalfa Lumber Co. v. MudgettCourt of Appeals of Texas · 1917
- Hooks v. CookCourt of Appeals of Texas · 1961
- Hubbell, Slack & Co. v. Farmers' Union Cotton Co.Court of Appeals of Texas · 1917
- McMahan v. State Nat. Bank of ShawneeCourt of Appeals of Texas · 1913
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