Campbell, Receiver v. Wiggins, Tax Collector
Texas Supreme Court
This was an appeal from Smith. In the Court of Civil Appeals, First District, the judgment was affirmed-by a majority of the judges. A dissenting opinion, however, was filed. The certificate of dissent is as follows: “ Upon motion of the appellant in this cause, the point of the dissent of the Hon. II.
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This was an appeal from Smith. In the Court of Civil Appeals, First District, the judgment was affirmed-by a majority of the judges. A dissenting opinion, however, was filed. The certificate of dissent is as follows: “ Upon motion of the appellant in this cause, the point of the dissent of the Hon. II. Clay Pleasants, Associate Justice, in said cause is hereby certified to be as follows, which will more fully appear by the certified copies of the opinion of the court and the dissenting opinion: - “ The question arose as to the liability of the International & Great Northern Railway Company…
1Opinion of the Court
GAINES, Associate Justice.
This case comes to us upon a certificate of dissent from the Court of Civil Appeals of the First Supreme Judicial District. It is a suit brought by T. M. Campbell, as receiver of the International & Great Northern Railway Company, against Ed. B.Wiggins, as tax collector of Smith County, in which the plaintiff seeks to enjoin the defendant from collecting taxes assessed upon money deposited by the plaintiff as receiver in a certain bank in Tyler. The claim is, that the money is exempt from taxation by virtue of the Act of March 10, 1875, entitled “An act for the…
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