Sam Bassett Lumber Co. v. City of Houston

This is a suit for taxes by the City of Houston against the petitioner, Sam Bassett Lumber Company, for city and school taxes for the years 1933 and 1934, and 1936 to 1944 inclusive. The city sued for itself and in behalf of the Houston Independent School District, as it is authorized by law to do. Upon a directed verdict the city recovered judgment for the full amount of the taxes, which judgment was affirmed by the court of civil appeals. 194 S. W. (2d) 114.

The petitioner presented three defenses against the collection of the taxes, namely: (1) That the tax assessments by the city upon the…