Legal Opinion

County of Galveston v. Gorham

Texas Supreme Court

Decided July 1, 1878PublishedCited by 34 opinions

Appeal from Galveston. J. C. Gorham instituted this suit in the District Court of Galveston county to recover from appellant the sum of $2,240, being the amount of the county occupation taxes which had been by plaintiff and certain other persons paid to the county of Galveston, as wholesale merchants, during the years 1872,1873, 1874,1875, and 1876. The claims of the other persons against the county, or their right of action for the recovery of the taxes paid by them…

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Appeal from Galveston. J. C. Gorham instituted this suit in the District Court of Galveston county to recover from appellant the sum of $2,240, being the amount of the county occupation taxes which had been by plaintiff and certain other persons paid to the county of Galveston, as wholesale merchants, during the years 1872,1873, 1874,1875, and 1876. The claims of the other persons against the county, or their right of action for the recovery of the taxes paid by them respectively, as dioses in action, Were sold and transferred by them to plaintiff' in the court below before the institution of…

1Opinion of the Court

Roberts, Chief Justice.

This is an appeal from a judgment of the District Court, in which appellee recovered back occupation taxes paid to the collector of county taxes by appellee and others, as wholesale merchants, doing business as such in the county of Galveston.

It has been advanced to a hearing out of its order, under rule 59 of this court, with propositions presented and agreed to, authorities cited, and arguments made by the parties, the whole being printed together, in accordance with said rule.

The first proposition is as follows:

“Does the third section of the act of the Legislature of…

2Cases cited10 opinions

  1. Nelson J. Elliott v. Samuel SwartwoutSupreme Court of the United States · 1836
  2. Wickliffe's Executors v. PrestonCourt of Appeals of Kentucky · 1862
  3. Palmer v. OakleyMichigan Supreme Court · 1847
  4. Ripley v. GelstonNew York Supreme Court · 1812
  5. First National Bank v. WatkinsMichigan Supreme Court · 1870

5 more not listed; retrieve them via the Exa API.

3Cited by34 opinions

  1. BMG Direct Marketing, Inc. v. PeakeTexas Supreme Court · 2005
  2. Gilliam v. AlfordTexas Supreme Court · 1887
  3. People v. McKeanCalifornia Court of Appeal · 1925
  4. Gould v. City of El PasoCourt of Appeals of Texas · 1969
  5. Hayward v. City of Corpus ChristiCourt of Appeals of Texas · 1946

29 more not listed; retrieve them via the Exa API.

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