D. Waggoner & Son v. Whaley

STEPHENS, Associate Justice.

This suit was brought by the appellants, D. Waggoner & Son, against the appellee, tax collector of Montague County, to enjoin the collection of a tax of $316.05 assessed against them for the year 1897 upon 1075 cattle. On final hearing the injunction previously granted was dissolved, and the appellee, upon cross-plea, recovered judgment for the amount of the taxes, from which judgment this appeal is prosecuted.

The question to be determined is whether or not the cattle were subject to taxation for the year 1897 in Montague County, Texas. That they were in that…