State ex rel. Spalding v. Smith

Citations

• 55 Tex. 447
• 1881 Tex. LEXIS 141

Syllabus

<p>1. Office — Subsidy tax.—There is no such office as that of assessor and collector of railroad subsidy tax for the town of Waxahachie.</p> <p>3. Quo warranto.—Where therq is no such intrusion into the office of collector of taxes aS prevents him from proceeding with collections, and the controversy does not involve the right to his office, but the question whether he or another officer has the right to assess and collect, a proceeding by quo warranto is not the remedy.</p> <p>3. Quo warranto.— A proceeding by quo warranto will not be allowed for the purpose of preventing a public officer from exercising any right or privilege incident to his office, and it cannot be used to restrain an officer from doing a particular act, the right to perform which is claimed as a part of his official functions.</p> <p>A Franchise—Statutes construed.— The word franchise, as used in the act of 9th Anne, applies only to franchises of corporations; and the first section of the act of July 9, 1879, regulating proceedings in quo warranto, being a re-enactment of the English statute, it must be considered as having been adopted with the construction given to that statute. The right to assess a public tax is not that character of franchise contemplated by the statute.</p>