City of Dallas v. Gulf, C. S. F. Ry.

This suit was instituted by the city of Dallas, seeking to collect ad va-lorem taxes, penalties, and interest, and to foreclose a tax lien upon four switch engines belonging to appellee. The taxes alleged to be due and owing were for the years 1918, 1919. and 1920. By trial amendment the switch engines were particularly described by numbers, and taxes were sought on five such engines for the year 1918 and three such engines for each of the other two years. The pertinent allegations of appellant’s petition were that the switch engines were located and maintained within the city of Dallas as of…