Dallas Joint Stock Land Bank v. State

(after stating the case as above).

Appellant invokes the settled rule that an assessment as provided by law is an indispensable 'prerequisite to the validity of a tax against an individual and his property, and asserts there has never been a valid assessment of the road taxes for the year 1919 to 1930, because of the failure of the assessor to calculate and extend on the annual tax rolls the amount of the road taxes levied against the parcel of land in question. This phase of the case is controlled by the decision of the Supreme Court in George v. Dean, 47 Tex. 73. In that case George and…