City of Dallas v. Texas Prudential Insurance Co.

Petitioner, City of Dallas, filed this suit against respondent, Texas Prudential Insurance Company, to recover personal property taxes levied upon the furniture and fixtures kept by respondent in its branch office in the City of Dallas. Respondent is a domestic life insurance company with its principal office and place of business in the City of Galveston, Galveston County, Texas. For convenience the parties will hereafter be designated as the “City” and the “Company.”

The City presented five principal contentions in the trial court that (1) the sentence contained in Article 3.15, Vernon’s…