Lockhart v. Mayor of Houston
Texas Supreme Court
Error from Harris. Tried below before the Hon. James Masterson. This was an action of debt brought to the October Term, 1871, of the District Court of Harris county, by the “mayor, aldermen, and inhabitants of the city of Houston,” against Robert Lockhart, for the sum of $55.75, alleged to be due from him for taxes imposed upon certain real estate belonging to said Lockhart, and situate within the corporate limits of the city, for the years 1867, 1868, 1869, and 1870. The…
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Error from Harris. Tried below before the Hon. James Masterson. This was an action of debt brought to the October Term, 1871, of the District Court of Harris county, by the “mayor, aldermen, and inhabitants of the city of Houston,” against Robert Lockhart, for the sum of $55.75, alleged to be due from him for taxes imposed upon certain real estate belonging to said Lockhart, and situate within the corporate limits of the city, for the years 1867, 1868, 1869, and 1870. The authority of the city authorities to levy a tax for these years was alleged, and that the assessment had been made in the…
1Opinion of the Court
Gould, Associate Justice.
The city of Houston was the party beneficially interested in the collection of the taxes sued for, and, unless section 30 of its charter requires such suits to be in the name of the assessor and collector, this action was properly brought in the name of the city. That section ‘directs the assessor and collector, upon failure of payment, “ to turn over to the city recorder the assessment rolls; ” makes it the duty of the latter officer “ thereupon to issue a ^summons to the party against whom any tax may have been assessed,” and goes on to prescribe the subsequent…
2Cases cited1 opinion
- Clegg v. StateTexas Supreme Court · 1874
3Cited by8 opinions
- Elmendorf v. City of San AntonioCourt of Appeals of Texas · 1920
- Galveston & Western Railway Co. v. City of GalvestonTexas Supreme Court · 1903
- Parker v. City of JacksonvilleSupreme Court of Florida · 1896
- Town of Elma v. CarneyWashington Supreme Court · 1892
- Adams v. Royse CityCourt of Appeals of Texas · 1933
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