Texas & Pacific R'y Co. v. Harrison County

Citations

• 54 Tex. 119
• 1880 Tex. LEXIS 135

Syllabus

<p>1. Assessment for taxes.—The acts of de facto deputy assessors, in. raising the valuation of property listed for taxes, are not rendered invalid because they may have been legally disqualified from acting as deputies by reason of their holding other offices.</p> <p>2. Board of equalization—Taxation.—When a question of valuation for taxation has been once regularly referred to the proper board of equalization, the valuation of that tribunal is final.</p> <p>3. Board of equalization.—A deputy assessor, who was also a county commissioner, sat as a member of a board of equalization to revise the assessment of property for taxes, to which board the question of valuation was referred on the protest of a tax-payer. Held,-—</p> <p>1. The action of the board of equalization was not void; the taxpayer not objecting at the time to the deputy assessor constituting a portion of the board, and it not being shown that there was not a quorum of the board without the deputy assessor.</p> <p>4. Injunction — Taxation.—A charge in a petition for injunction to restrain the collection of taxes, that the board of equalization added to the assessment property not owned by the tax-payer, will be disregarded when it is at the same time shown that the amount of taxes first assessed against the tax-payer for the same species of property is not thereby increased by the board of equalization.</p> <p>5. Constitutional law—Taxation.—The limitation imposed by the constitution of 1876, on the power of counties to levy taxes, applies only to the erection of public buildings. For the purpose of paying the interest and providing a sinking fund to satisfy any indebtedness existing at the adoption of the constitution of 1876, counties are authorized to levy, assess and collect taxes to the necessary amount. Const., art. XI, sec. 6; art. XIII, sec. 9.</p> <p>6. Taxation—School districts.—Though the tax authorized by act of the 15th legislature (ch. 80, pp. 89, 90) to pay indebtedness to teachers, was o