Legal Opinion

City of Dallas v. Crippen

Court of Appeals for the Fifth Circuit

Decided December 10, 1948No. 12464PublishedCited by 8 opinions

1Opinion of the Court

HOLMES, Circuit Judge.

The decisive question on this appeal is whether the City of Dallas, under its charter, has a valid lien for ad valorem taxes on personal property effective from January the first of each year. Section 194 of said charter creates such a lien, but the court below held void the provision therein that said lien “shall exist from January 1st,” saying that it conflicted with Article 1060 of the Revised Civil Statutes of Texas of 1925, which, as construed, makes such lien effective from the date of assessment of the property.

The pertinent facts of this case are not in dispute.…

2Cases cited17 opinions

  1. Forwood v. City of TaylorTexas Supreme Court · 1948
  2. City of Houston v. State Ex Rel West University PlaceTexas Supreme Court · 1943
  3. Cohen v. City of HoustonCourt of Appeals of Texas · 1915
  4. In Re BrannonCourt of Appeals for the Fifth Circuit · 1933
  5. City of Dallas v. Western Electric Co.Texas Supreme Court · 1892

12 more not listed; retrieve them via the Exa API.

3Cited by8 opinions

  1. Gulf Petroleum, S.A. v. Luis G. Collazo, Trustee in BankruptcyCourt of Appeals for the First Circuit · 1963
  2. South Falls Corporation v. William J. Rochelle, Jr., Trustee in Bankruptcy for Giant Stores of Longview, Inc., BankruptCourt of Appeals for the Fifth Circuit · 1964
  3. De Laney v. City and County of Denver Etal. In Re WhiteCourt of Appeals for the Tenth Circuit · 1950
  4. Exchange Bank & Trust Co. v. Tubbs Manufacturing Co.Court of Appeals for the Fifth Circuit · 1957
  5. In Re GermanDistrict Court, S.D. Illinois · 1961

3 more not listed; retrieve them via the Exa API.

Showing a preview — retrieve the full document via the Exa API.

Powered by the Exa API