Texas Banking & Insurance v. State
Texas Supreme Court
May 23,1874, proceedings were taken in the name of the State by suit against the Texas Banking and Insurance Company, a corporation having its principal office in the city of Galveston, and pursuing the business and occupation of dealing in stocks and bills of exchange in the city of Galveston, a city containing more than five thousand inhabitants.
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May 23,1874, proceedings were taken in the name of the State by suit against the Texas Banking and Insurance Company, a corporation having its principal office in the city of Galveston, and pursuing the business and occupation of dealing in stocks and bills of exchange in the city of Galveston, a city containing more than five thousand inhabitants. It was, alleged that defendant pursued its business or occupation in the city of Galveston continuously from October 1, 1872, to June 3,1873, upon which it was claimed that one hundred and fifty-six dollars and interest from October 1, 1872, was…
1Opinion of the CourtMoore, J.
The first ground urged for a reversal of the judgment which need be considered, is, that the tax for which appellant is sued has never been assessed against him by a justice of the peace.
It is undoubtedly a pre-requisite to the collection of an act valorem tax upon property, that it shall be assessed by the justice of the precinct in which it belongs. But the tax for which this suit is brought is not a tax upon property, which the Constitution (Article 12, Section 28) says shall be assessed by justices of the peace, under such laws as shall be provided and enacted by the Legislature. It is a…
2Cases cited1 opinion
- State v. WilliamsTexas Supreme Court · 1852
3Cited by10 opinions
- Wright v. HirschSupreme Court of Georgia · 1923
- Dallas Gas Co. v. StateCourt of Appeals of Texas · 1924
- Ex parte MehlmanCourt of Criminal Appeals of Texas · 1934
- Fahey v. StateCourt of Appeals of Texas · 1889
- Western Union Telegraph Co. v. StateTexas Supreme Court · 1881
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