Reagan County Purchasing Co. v. State

NEALON, Chief Justice.

The State of Texas, in behalf of itself and Reagan county, brought suit against appellant to recover ad valorem taxes alleged to be due on intangible assets or property of the appellant, assessed by the State Tax Board and certified to the tax assessor of Reagan county for the year 1935. The State Tax Board made the assessment pursuant to the provisions of chapter 4, title 122, Revised Civil Statutes of 1925 as amended, Vernon’s Ann.Civ.St. art. 7098 et seq., and of chapter 162, Acts of the Forty-Third Legislature (1933), known as House Bill No. 154 (Vernon’s Ann.Civ.St.…