State v. Baker

Citations

• 49 Tex. 763

Syllabus

<p>1. Assessment of town lots. —The lots into which town or city blocks are subdivided, are generally regarded as separate and distinct tracts or parcels of land, as much so as separate and distinct though adjoining surveys or grants in the country; and cacii lot should he separately assessed.</p> <p>2. Lien on real estate for taxes.—The lien given by sections 10-22 of article 12 of the Constitution of 1809, is a charge merely upon each separate tract for the tax assessed against it.</p> <p>3. Same.—A suit to foreclose such tax lien, brought for a gross sum alleged to be assessed against several lots in a block, cannot be O O Q maintained.</p> <p>4. Approved.—Clegg v. The State, 42 Tex., 605, approved.</p>