Barnhill v. State of Texas

On the 10th day of March, 1920, this suit was filed in the District Court of Houston County on behalf of the State of Texas against T. P. Barnhill, plaintiff in error, to recover taxes delinquent for the years 1892, 1895, and 1896, together with costs, interest, and penalties, aggregating the sum of §12.10.

The 34th Legislature in 1915 enacted a delinquent tax statute, the purpose of which, as declared in its emergency clause, was to compel county officials to discharge their duties in regard to the collection of delinquent taxes. The parts of said statute material to this lawsuit read as…