Daugherty v. Thompson
Texas Supreme Court
Appeal from Frio. Tried below before Hon. D. P. Marr. Appellee filed his original petition on the third of June, A. D. 1887, against appellant as sheriff and tax collector of Frio county, setting forth that in the year 1880 appellee had leased for a term of ten years therefrom the four leagues of school land belonging to Frio county, and that he had rendered the same for taxation as a leasehold on the fifteenth day of June, A. D. 1886, to the assessor of taxes of Frio…
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Appeal from Frio. Tried below before Hon. D. P. Marr. Appellee filed his original petition on the third of June, A. D. 1887, against appellant as sheriff and tax collector of Frio county, setting forth that in the year 1880 appellee had leased for a term of ten years therefrom the four leagues of school land belonging to Frio county, and that he had rendered the same for taxation as a leasehold on the fifteenth day of June, A. D. 1886, to the assessor of taxes of Frio county, and that the assessor refused to receive said rendition, and thereupon said officer assessed the lands in the name of…
1Opinion of the Court
Stayton, Chief Justice.
The appellee leased the four leagues of school lands belonging to Frio county. The lease commenced in June, 1880, and ends in June, 1890. On June 16, 1886, he rendered his leasehold to the assessor of the county for assessment for taxes for that year, valuing it at two thousand dollars; but he declined to render for taxation the land at its value, as under the law he should have done had he been the owner of the fee. The board of equalization was then in session, and the assessor submitted the rendition offered by appellee to it. The assessor did not receive the…
2Cited by63 opinions
- Phillips Chemical Co. v. Dumas Independent School DistrictSupreme Court of the United States · 1960
- Gables Realty Ltd. Partnership v. Travis Central Appraisal District, Texas Court of Appeals, 3rd District (Austin)2002
- Cherokee Water Co. v. Gregg County Appraisal DistrictTexas Supreme Court · 1990
- Lower Colorado River Authority v. Chemical Bank & Trust Co.Texas Supreme Court · 1945
- Leander Independent School District v. Cedar Park Water Supply Corp.Texas Supreme Court · 1972
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