J. F. Baker & Co. v. Panola County
Texas Supreme Court
Appeal from Panola. The case was tried before Hon. Charles A. Frazer, one of the district judges. This was an action brought by the appellants against the appellee to recover back the sum of $280, paid by them to Panola county as a license tax for retailing spirituous liquors. The demurrer of defendants was sustained, judgment rendered against plaintiffs, to which they excepted, and brought this appeal.
1Opinion of the CourtSmith, J.
The main question in this cause is, whether the county courts, in the years 1858 and 1859, had authority to levy and collect, for county purposes, a tax upon the occupation of retailing spirituous and vinous liquors in quantities less than a quart, in addition to the $250 per annum fixed by law as “ license tax” upon that occupation.
Each county established in this state is a body corporate and politic. (Art. 229, O. & W. Dig.,) [Paschals Dig., Art. 1044, Note 430.] And the county court is constituted the organ or agent by which the county acts. It contracts, creates, and fixes the liabilities…
2Cases cited1 opinion
- Corporation of Marshall v. SnedikerTexas Supreme Court · 1860
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- Slaughter v. Sundown Independent School Dist.Court of Appeals of Texas · 1931
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