Legal Opinion

Maud, Tax Collector v. Terrell, Comptroller

Texas Supreme Court

Decided February 6, 1918No. 3035PublishedCited by 103 opinions

Original application to the Supreme Court by Maud, tax collector, for writ of mandamus against Terrell, State Comptroller. B. B. Humphrey intervened in his own interest seeking the same relief.

1Opinion of the CourtChief Justice Phillips

The right of the relator to the mandamus here sought against the Comptroller depends upon the validity of the Act of the Thirty-fifth Legislature, chapter 166, amending article 7491 of the Revised Statutes so as to authorize,—its title states,—“the Comptroller to appoint and contract with persons to collect inheritance taxes.”

It appears that as authorized by the Act the Comptroller, substantially in its terms, has entered into a contract with B. B. Humphrey whereby, for the maximum compensation allowed, his services have been engaged for the doing of those things in this relation which the…

2Cases cited3 opinions

  1. Harris County v. StewartTexas Supreme Court · 1897
  2. Brady v. BrooksTexas Supreme Court · 1905
  3. State v. International & Great Northern Railway Co.Texas Supreme Court · 1896

3Cited by103 opinions

  1. State v. MoralesTexas Supreme Court · 1994
  2. Guynes v. Galveston CountyTexas Supreme Court · 1993
  3. Empire Gas & Fuel Co. v. StateTexas Supreme Court · 1932
  4. Terrazas v. RamirezTexas Supreme Court · 1991
  5. Staples v. State Ex Rel. KingTexas Supreme Court · 1922

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