Guaranty Life Insurance v. City of Austin
Texas Supreme Court
Error to the Court of Civil Appeals, Third District, in an appeal .from Travis County. The City of Austin sued the insurance company to recover taxes, assessed against certain securities of defendant on deposit with the State Treasurer. Plaintiff recovered judgment, the trial being on an agreed case. Defendant appealed, and on affirmance of the judgment obtained a writ of error from the Supreme Court.
1Opinion of the CourtChief Justice Phillips
The question in the case is that of the right of the City of Austin to tax for the years 1908 and 1909 certain securities owned by the plaintiff in error and during those years on deposit with the State Treasurer in that city.
The domicile of the plaintiff in error at the time was, and is now, in the City of Houston. Its capital stock was $100,000, lawfully invested in the securities mentioned, consisting of two notes, secured by liens upon real estate, and of a reasonable value in excess of $100,000. The notes were originally deposited with the State Treasurer on August 10, 1907, under the…
2Cases cited7 opinions
- New Orleans v. StempelSupreme Court of the United States · 1899
- Bristol v. Washington CountySupreme Court of the United States · 1900
- Eidman v. MartinezSupreme Court of the United States · 1902
- Catlin v. HullSupreme Court of Vermont · 1849
- Ferris v. KimbleCourt of Appeals of Texas · 1889
2 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Great Southern Life Insurance v. City of AustinTexas Supreme Court · 1922
- Appraisal Review Board of Galveston County v. Tex-Air Helicopters, Inc.Texas Supreme Court · 1998
- Greyhound Lines, Inc. v. Board of EqualizationTexas Supreme Court · 1967
- City of Dallas v. OvertonCourt of Appeals of Texas · 1962
- Texas Fidelity & Bonding Co. v. City of AustinTexas Supreme Court · 1922
15 more not listed; retrieve them via the Exa API.