Legal Opinion

City of San Antonio v. Hoefling

Texas Supreme Court

Decided March 25, 1897PublishedCited by 8 opinions

Petition for writ of error to Court of Civil Appeals, Fourth District, in an appeal from Bexar County. The portions of the charter of the city of San Antonio referred to in the opinion are as follows: “Sec. 193. It shall be the duty of the assessor to assess and return within the time fixed by the board, all property subject to taxation, and to make out a list of such property and of persons chargeable with a poll tax, describing as near as possible the quantity, streets,…

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Petition for writ of error to Court of Civil Appeals, Fourth District, in an appeal from Bexar County. The portions of the charter of the city of San Antonio referred to in the opinion are as follows: “Sec. 193. It shall be the duty of the assessor to assess and return within the time fixed by the board, all property subject to taxation, and to make out a list of such property and of persons chargeable with a poll tax, describing as near as possible the quantity, streets, and bounds of real estate, and the value of the grounds and that of the improvements separately, and to make out a list of…

1Opinion of the Court

GAINES, Associate Justice.

This suit was brought by the city of San Antonio to recover of William Hoefling certain taxes assessed against him for the fiscal year ending February 28,1891. He did not render his property for taxation for that year; but it was listed in his name as the owner by the city tax assessor and was valued by that officer. The “board of appeal and revision,” without giving him notice, increased the valuation of certain parcels of his real estate, but left that placed by the assessor upon other parcels, as well as that put upon his personal property, untouched. The city…

2Cited by8 opinions

  1. City of Arlington v. CannonTexas Supreme Court · 1954
  2. Blewett v. Richardson Independent School Dist.Texas Commission of Appeals · 1922
  3. City of El Paso v. HowzeCourt of Appeals of Texas · 1923
  4. Garza v. Block Distributing Co., Inc., Texas Court of Appeals, 4th District (San Antonio)1985
  5. City of Arlington v. CannonCourt of Appeals of Texas · 1953

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