Chisholm v. Adams

Citations

• 71 Tex. 678
• 10 S.W. 336
• 1888 Tex. LEXIS 1205

Syllabus

<p>1. Injunction—Taxation—Disputed County Lines.—Chisholm and others reside in Rockwall county, and asked an injunction against Adams, the tax assessor of Kaufman county, restraining him from assessing the property within a strip 2500 varas wide claimed by both counties. The injunction was refused. Such ruling approved, (1) because claimants had a clear legal remedy at law, in appealing to the county commissioners court, without whose approval no liability is fixed by the assessment. (2) It does not appear that injury to complainants would result; the statutes (Acts 1879, pp. 24-28) require that the commissioner of the land office furnish to each assessor a list of lands in his county, which lands are required to be assessed, and the Act of April 23,1879, provides against double taxation in cases of mistakes or disputes as to county lines. (3)’ The acts of the assessor of themselves would not cast a cloud upon the lands, and (4) no act is shown which would render it necessary to resort to any court or other tribunal for the protection of any legal right or avoidance of any threatened injury.</p> <p>2. Same—Danger op Prosecution.—A threatened prosecution against land owners within such disputed territory for failure to render property for taxation affords no grounds for injunction restraining the assessor of one of the counties from making an assessment of lands in such disputed tract.</p>