Heath v. City of Abilene

The City of Abilene and the Abilene Independent School District filed suit against Millard D. Heath for ad valorem taxes on his automobiles. The plaintiffs filed a motion for a summary judgment. The court granted the motion and entered judgment for the plaintiffs. Heath has appealed from such judgment contending the court erred in granting the motion for summary judgment because “a general issue of a material fact was raised”.

In the defendant’s opposing affidavit to the motion for a summary judgment, he alleged conclusions of fact and of law and alleged that the tax was unconstitutional under…