Lindsay v. State

The state brought this suit against the plaintiff in error, W. H. Lindsay, to establish its claim for unpaid taxes for the year 1916, together with penalty and accrued interest, and to foreclose the tax lien on a certain city lot now owned by Lindsay. The case was submitted as an “agreed ease” under article 2177 of the Statutes, and judgment was rendered for the state. Lindsay appealed, and the Court of Civil Appeals affirmed that judgment. 25 S.W.(2d) 1113.

The material facts are substantially as follows:

In 1916, one Estella Harrold owned the lot in controversy, and taxes in the sum of $4.73…