Cases argued and decided in the Supreme Court of Texas, during the latter part of the Tyler term, 1874, and the first part of the Galveston term, 1875. Volume 42. Page: 611
viii, 704 p. ; 22 cm.View a full description of this book.
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1875.] CLEGG v. THE STATE. 611
Opinion of the Court.
and then the amount to be paid by the citizen is ascertained
by the assessment of the given per cent. on the property subject
to it, by the officer, at the time, and in the manner provided
for its assessment. If suit could be brought before
assessment, or the pro rata value of the property as levied
could be collected on other evidence of its value than that
furnished by its assessment, as directed in the Constitution
(Article 12, Section 28), there would be a manifest disregard
of "the essential nature" of a property-tax, and a plain violation
of the constitutional provision tfor its assessment. It must
be held, therefore, that the court erred in admitting parol proof
of the value of appellant's property during the years for which
the taxes sued for are claimed.
Nor does the bare fact of the assessment of the tax authorize
suit for its collection. This cannot be done until the taxpayer
is in default by his failure to pay his taxes within the
time prescribed by the law and regulating its collection. It is
unnecessary to determine whether, if on default, other means
than by suit for its collection being authorized by law, the
State, nevertheless, may not, as any other suitor, resort to its
courts for this purpose. This remedy is expressly provided in
the statute as a means for their collection from delinquent
tax-payers. Where the remedy by an action is expressly
given, we think it must be held, however, that it can only be
resorted to at the time, in the manner, and for the purposes
authorized by the law under which it is brought. The duty
and responsibility of collecting unpaid taxes does not primarily
devolve upon the collector. If they are not voluntarily paid
within the time allowed, it is his duty to report the parties in
default to the Comptroller as delinquents. This report fixes
the default and authorizes the Comptroller to have suit brought
in the name of the State against such delinquents.
It is insisted by appellant, as a further ground for a reversal
of the judgment, that this suit is not brought upon a delin"quent
list" returned by the collector of taxes for Galveston
county to the Comptroller. And because, in fact, no such " de
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Texas. Supreme Court. Cases argued and decided in the Supreme Court of Texas, during the latter part of the Tyler term, 1874, and the first part of the Galveston term, 1875. Volume 42., book, 1881; St. Louis, Mo.. (https://texashistory.unt.edu/ark:/67531/metapth28531/m1/619/: accessed April 24, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; .