Muldrow v. Texas Frozen Foods, Inc.

On the principal question involved in this case, we hold that a check for taxes delivered to the collecting official on the last day allowed for payment and thereafter returned unpaid by the drawee bank does not constitute a timely payment of such taxes, even though the instrument was dishonored solely because of a mistake on the part of the bank and is paid when presented a second time.

Texas Frozen Foods, Inc., respondent, is a private corporation engaged in the frozen food business. Under the provisions of Art. 7084 1 , the company’s 1955 franchise tax of $2,508.00 was due on or before May…