Hardesty Bros. v. Fleming

Citations

• 57 Tex. 395
• 1882 Tex. LEXIS 158

Syllabus

<p>1. Assignment of errors — Effect of absence of.— Where there, is no assignment of errors only such objections can be considered as go to the foundation of the action, and from which it plainly appears that the judgment is erroneous.</p> <p>2. Taxes illegally assessed—Recovery back.— Where illegally assessed taxes are paid under protest, after seizure, the money paid may be recovered back in a suit promptly brought against the officer, before he is required to pay it over.</p> <p>0. Same — Board of equalization.—This right to recover back exists although the tax-payer had not appeared before the board of equalization and contested the assessment.</p> <p>4. Personal property — Liability of, to taxation—Non-residence of owner.— It is not necessary that the owner should reside within the state to render personal property, situated within the state, liable to taxation.</p> <p>5. Fact case.— See this case for circumstances under which it was held that cattle from the Indian Territory, allowed to remain within the state for about five'months, including January 1, 1880, were not so plainly shown not to be “ situated ” within the state as to justify a reversal of a judgment denying a recovery back of taxes for 1880, assessed and paid.</p>