Bernhardt v. Port Arthur Independent School District

The respondent, Port Arthur Independent School District, sued petitioners, Carl H. Bernhardt and wife, for taxes, penalties and interest due and owing for the years 1954 and 1955. Petitioners defended on the ground that the assesssment on their property was not equal and uniform with the assesssments made by respondents on other similar property within the district; that it was illegal, arbitrary and confiscatory, and the assessment was at a much higher rate and value than other similar property.

At the conclusion of petitioners’ case (nonjury) respondent’s motion for judgment was granted and…