Tinsley v. Rusk County

Citations

• 42 Tex. 40

Syllabus

<p>1. Bond of assessor and collector of taxes construed.— Under the act of 1866, regarding the assessment and collection of taxes, the omission of the collector to execute a new bond within ten days after the 1st of January following, the execution of the first bond does not release the securities on the first bond for liability on account of a default of the collector occurring after the period when the second bond should have been executed.</p> <p>2. Parol evidence of Tax rolls, when admissible.—In suit against an assessor on his official bond,-parol evidence is admissible to show the amounts of taxes assessed, when the tax-rolls were last seen under the control of the assessor, and that they were not produced after service on him of subpoena duces tecum.</p> <p>3. Certificate of State comptroller, when not evidence.— The certificate of the State comptroller of the amount of taxable property in a county, and the amount of poll and county taxes levied for a particular year, not being a certified copy of a record in his office, is not admissible in evidence.</p> <p>4. In a suit against a principal and his securities, the principal (who was present when the trial began) during its progress became sick and unable to attend court. The defendant’s counsel asked to have the cause withdrawn from the jury, in order to apply for a continuance, on account of their inability to procure the evidence of the principal, which was refused, no diligence being shown to procure the testimony of the witness prior to trial: Held, that there was no error.</p>