Hardin v. CENTRAL AMERICAN LIFE INSURANCE COMPANY

HAMILTON, Justice.

The respondent, Central American Life Insurance Company, a domestic life insurance company having its home office in Lubbock, Texas, filed this suit to set aside ad valorem tax assessments made upon furniture, fixtures and automobiles owned by the company and located in Lubbock County, Texas, and to enjoin the collection of taxes asserted to be due by reason of such assessments. The taxing units (i. e., state, county, city and school) answered and brought a cross action for delinquent taxes based upon the assessments. Judgment in the trial court was for the taxing units. The…