Court v. O'Connor

Citations

• 65 Tex. 334
• 1886 Tex. LEXIS 662

Syllabus

<p>1. Assessment for taxes—Live stock pastured in two counties, where rendered— Art. 467ti, R. S., construed—Art. 4676, R. S., provides that all property, real and personal, except such as is required to be listed and assessed otherwise, shall be listed and assessed in the county where it is situated, and there is no special provision excepting from this requirement cattle ranging near the line of two counties ; yet the statute does not intend to impose impossibilities or to work injustice, and a substantial compliance with its terms is all that is necessary.</p> <p>2. Same—If, therefore, one whose pasture lies partly in the county of his residence and partly in an adjoining county, renders for taxation his cattle feeding upon such pasture, and pays the tax thereon, in the county where he resides and where the entire herd feeding in his pasture is controlled, he complies with the substantial requirements of the statute, the state receives from the property all the revenue to which she is entitled, and the owner is not overtaxed.</p> <p>3. Tax illegally assessed—Injunction to restrain sale of property to satisfy— Application to board of equalization for relief before suit for injunction not necessary—Case stated—In 1884, O., a resident of Refugio county, owning a large pasture lying partly in the county of his residence and partly in Aransas, an adjoining county, in which pasture grazed several thousand head of cattle belonging to him, but which were always herded, as occasion required, in the county of his residence, was required .by the assessor of Refugio county, in pursuance of written instructions from the comptroller of public accounts, to render his entire herd of cattle for taxation in that county, for that year. Subsequently 0., in rendering his property in Aransas county to the assessor thereof, for taxation, noted upon his list the fact that all the cattle in his pasture had been rendered to the assessor of Refugio county. At a meeting of the county commis