McDaniel v. Castro County

REYNOLDS, Justice.

Disregarding the only two of five jury findings that partially absolved the taxpayer of liability for delinquent taxes assessed against his cattle and substituting liability therefor pursuant to the provisions of Vernon’s Ann.Civ.St. art. 7155, which authorizes pro rata taxing of ranging livestock by qualifying taxing units, the trial court entered judgment against the taxpayer for all assessed taxes not barred by the statute of limitation. Concluding that application of the statutory provisions is contrary to the constitutional command for taxation of property at its situs,…