City of Waco v. Bryan

I respectfully dissent from part of the opinion and judgment of the court.

The city of Waco, a municipal corporation, proved a debt ^ for $503.72 due to it against the bankrupt for taxes for the years 1897 to 1902, inclusive. In the proof of the debt, it is shown that it is secured by “lien upon property, given by the city charter.” It also appears from the record that the larger part, if not the whole, of the taxes, is upon real estate situated in Waco, and that part of such real estate, on which $288.42 of the taxes in question was levied, “had, previous to the bankruptcy proceeding's, been…