Clegg v. State

Citations

• 42 Tex. 605

Syllabus

<p>1. Taxes—Repeal of former law regulating taxation. The repeal, June 3, 1878, of former tax laws did not relinquish the right of the State to recover taxes previously levied but not collected.</p> <p>3. De facto officers. Although the Constitution, by its adoption, 3d December, 1869, became operative, yet the defacto ministerial and executive officers exercising authority and deriving color of authority from the preexisting provisional government were not superseded until the organization of the State government; and the assessment of taxes made for 1870 by the assessor and collector appointed by the provisional government was legal.</p> <p>3. Taxes. Taxes are defined to be burdens and charges imposed by the ' legislative power of a State upon persons and property for public purposes.</p> <p>4. Legislative powers over taxation discussed.</p> <p>5. Taxes levied upon land. By the Constitution, taxes on landed property were intended to be a specific charge upon the land upon which assessed, to be enforced by proceedings in accordance with provisions made by the Legislature for their condemnation and sale for the taxes due thereon, and not by sale under a judgment in personam.</p> <p>6. Material allegations in petition in suit for taxes. The petition showing that suit is brought in part to collect taxes on real estate without designating and describing the lands upon which such taxes are levied, and that suit is not brought for the condemnation and sale of the lands for taxes due thereon, but for a personal judgment against appellants for taxes due of every character, is insufficient, and a demurrer to it should have been sustained.</p> <p>7. Assessments. No right of action exists for the non-payment of an ad valorem property tax until an assessment has been made as provided by law; and the Constitution providing for an assessment, the pro rata value of the property as levied cannot be ascertained otherwise, and it is error to admit parol evidence of the value of the