Dean v. Lufkin

Citations

• 54 Tex. 265
• 1881 Tex. LEXIS 15

Syllabus

<p>1. Taxation.—The limitation of taxation to fifty cents on the one hundred dollars valuation contained in sec. 9, art. VIII of the constitution of 1876, as applied to cities, counties and towns, has reference to taxation for the erection of public buildings, not to taxation to pay debts incurred prior to the adoption of the constitution.</p> <p>3. Taxation.—Under the constitution of 1876, the question as to how-much tax should be levied to pay the former indebtedness of a county, was left without limit to the discretion of the legislature and the county commissioners’ court.</p> <p>8. Taxation—Statutes construed.—Section 5 of the act to organize commissioners’ courts (Laws of 15th Leg., p. 53) does not embrace or refer to taxes to pay the interest and provide a sinking fund for bonded indebtedness, incurred in aiding internal improvements, which were in truth levied at the time the bonds were issued. That act refers to and limits to twenty-five cents on the hundred dollars those taxes for the payment of debts incurred prior to April 18, 1876, the levying of which is discretionary with the commissioners’ court.</p> <p>4. Taxation.—The commissioners’ court of Galveston county, in February, 1879, levied a county tax of seven cents to create a sinking fund to pay registered county warrants isssued for indebtedness subsequent to April 18,1876, and for an indebtedness incurred before that date, and also to create a sinking fund to pay warrants issued since April 18, 1876; on application to enjoin the collection of the tax, held —</p> <p>1. The county court having already exhausted the limit allowed to pay ordinary debts, the levy of seven cents, so far as it was made to pay ordinary debts, was unauthorized, and it being illegal for that purpose, the entire levy was thereby infected and was illegal.</p> <p>3. An order of the commissioners’ court made one year after-wards, declaring that so much of the levy was void as applied to warrants issued after the 18th day of Apri