J. F. Baker & Co. v. Panola County

Citations

• 30 Tex. 86

Syllabus

<p>The 1st section of the act of 11th May, 1846, to incorporate counties, reads as follows: “ Each county which now exists, or which may be hereafter established, in this State, shall be a body corporate and politic.” (Paschal’s Dig., Art. 1044, Note 430.) The county court is the organ or agent of the county, but in levying taxes it is limited by law.</p> <p>The 4th section of the act of 16th March, 1848, to organize county courts, reads as follows: “The said county courts shall have power to levy and collect a tax for county purposes upon all subjects of taxation in their respective counties on which a tax may be levied by the state: Provided, Said tax shall not exceed in one year one-half the amount of the tax levied by the state on such subjects of taxation: And provided, also, That such tax shall be apportioned in the same manner as the state tax; and the said tax upon all subjects of taxation, other than trades, and occupations, and professions, shall be assessed and collected by the assessor and collector of state taxes in the same manner as the state tax, and shall be paid by him into the county treasury; and all of said taxes upon trades, occupations, and professions, shall be collected by the county treasurer in the same, manner as the state tax upon such subjects is collected, and the county treasurer shall have the same power to enforce the collection of such taxes for the counties as the assessor and collector has for the state.” (Paschal’s Dig., Art. 1230.) This article limited the powers of the counties to tax to the subjects upon which a tax was levied by the state.</p> <p>But the tax law of 1848, upon which the controversy rested, did not enumerate the occupation of retailing spirituous liquors among the callings to be taxed. 1 (O. & W. Dig., Arts. 1933, 1936, 1937; Paschal’s Dig., Arts. 5150, 5153, 5154, Notes 1127-1129.) Therefore it was not a subject of taxation on which a tax had been levied by the state. (Paschal’s Dig., Art., 1230.)</p> <p>The