City of Beaumont v. Fall

Mr. Presiding Judge POWELL

delivered the opinion of the Commission of Appeals, Section B.

This cause is before the Supreme Court upon the following certificate from the Honorable Court of Civil Appeals of the Ninth District:

■ “Section 68 of the charter of the City of Beaumont, Texas, granted by special act of the Legislature in 1909, was as follows:

“ ‘All taxes due said city for which action is not instituted within four years from the time they are due and payable, shall be conclusively presumed to have been paid and no action therefor shall be maintained.’

“Article 399 of the ordinances of…