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: 292
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292 MILLAR V. DOUGLASS. [Term of
Opinion of the Court.
has made. Although the rolls may have been returned to the
comptroller's office, the plaintiff was not without remedy for
the correction of any errors which may have been committed
in the assessment of the tax, and doubtless the correction would
have been made if timely application had been made to the
The charge of the court that the plaintiff was bound to take
proper steps to have the correction made, cannot be doubted as
a correct proposition with reference to the facts of the case. It
is, however, contended that the instruction required the plaintiff
to do what the assessor himself should have done. The
comptroller says that the defendant stated the case, and that
he, the comptroller, refused to disturb the assessment because
it did not appear to be extravagant in amount, and the assessment
was not shown to be incorrect. Paschal's Digest, Article
5426, referred to in counsel's brief, authorizes the comptroller
to remit to the tax collector the taxes illegally assessed,
but that is the extent of the provision, and the motive with
which the assessor may have done the act must be sought elsewhere.
To incur the penalty of the statute he must have been
guilty of extortion or willful oppression under color of law, or
have knowingly demanded other or greater sums than author..
ized by the statute.
It is further objected that the court erred in the charge as to
the basis for assessing the tax on income. The jury were
instructed that the plaintiff was not taxable on the amount of
his gross sales with the deductions allowed by law, but was taxable
on the income derived from sales of his goods made in
excess of their cost, after deducting from the income or profits
the expenses, etc., which the law allowed.
We find no error in this charge of the court. (Paschal's
Digest, Article 7486.) Nor did the court err in admitting evidence
to show that the plaintiff had income from other sources
than his merchandise. The comptroller, after stating the
amount of the tax on income which the roll shows to have been
assessed against the plaintiff, says there is no appearance of any
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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.. (texashistory.unt.edu/ark:/67531/metapth28531/m1/300/: accessed July 25, 2017), University of North Texas Libraries, The Portal to Texas History, texashistory.unt.edu; .