Lockhart v. Mayor of Houston

Citations

• 45 Tex. 317

Syllabus

<p>1. Suit fob collection of city taxes. — Unless there is express direction in the charter or ordinances of a city that suits for unpaid taxes shall be brought in a particular manner, the assessor and collector may institute such suits in the name of the city.</p> <p>2. Same — Constitution.—Authority to a city through its officers to seize and sell property on which the taxes have not been paid, conferred by an act of the Legislature in 1866, was destroyed by section 21, article XII, of the Constitution of 1869, prohibiting the sale of landed property for taxes due thereon, except under a decree of some court of competent jurisdiction.</p> <p>3. Pleading — Levy and assessment. — The averment that property was “assessed for taxes” is sufficient, without detailing by whom it was assessed, and other facts showing a legal assessment. The “levy and assessment” are themselves facts sufficiently removed in their nature from mere conclusions of law to admit of being averred without setting out what acts were done, or by what officer, in making the levy and assessment.</p> <p>4. Suit fob taxes — Evidence.—To maintain a suit for taxes, in the absence of statutory authority, an assessment must be shown, and demand of the tax made of the delinquent. The taxpayer must be first in default by his failure to pay.</p>