Kirby Lumber Corp. v. Hardin Independent School District

WILSON, Justice.

The principal question in this tax suit is whether timber grown on appellant’s land is exempt from ad valorem taxation, as it contends, under Art. 8, Sec. 19, Texas Constitution, Vernon’s Ann.St. and Art. 7174, Vernon’s Ann.Tex.Stat.

A jury finding to the effect that timber, as grown by appellant in appellee district, is not a “crop” is attacked for lack of evidential support, but as appellant concedes, the facts being settled, whether its timber is exempt is a question of law; and points relating to this finding are therefore immaterial.

The record establishes that appellant…