Clayton v. Rehm

Citations

• 67 Tex. 52
• 2 S.W. 45
• 1886 Tex. LEXIS 614

Syllabus

<p>1. Paroii Evidence-Certified Copies.—Parol evidence is not admissible-to prove the endorsement on the assessor’s tax roll which is required by Revised Statutes, Article 4721. A copy thereof is required to be deposited in the State comptroller’s office, which can not be withdrawn, and the law, which makes its certified copy evidence of equal dignity with the original, must exclude parol evidence of such endorsement, thought founded on an affidavit of the loss of the sheet containing the endorsement on the original roll kept in the county.</p> <p>2. Same — Cases Approved. — On this point the doctrine announced in. Wheeler v. Moody, 9 Texas, 372; Harris v. Thorn, 57 Texas, 98; Bass v. Mitchell, 22 Texas, 293, and Williams v. Davis, 56 Texas, 250, approved.</p> <p>3. Gases Distinguished.—This ease distinguished from Tweed v. Metcalf, 4 Michigan, 596; Sibley v. Smith, 2 Michigan, 487, and Van Ransilier v.. McCulloch, 7 Barbour, 133.</p> <p>4. Tax Title.—Again announced, that the deed of a tax collector, attempting to convey property purchased at the sale, is no evidence of title unless sustained by proof of a compliance with all the requisites of the law necessary to call into exercise his authority to make the sale.</p>