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: 46
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46 TINSLEY v. RUSKi Co. [Tyler Term,
Opinion of the court.
debted to Rusk county in the sum, or about the sum, of
twenty-nine hundred dollars; that the books, &c., were
present, and were taken away by McCammon and his deputies;
that he obtained his information from McCammon
and his deputies, and that they also admitted they had collected
about eight hundred and forty dollars' occupation,
income, and salary tax. The objection that the assessment
rolls were not produced in evidence has no force in this
case. Diligent search was made where the rolls should
have been had the collector performed his duty. Sub-$
peenas daces tecume had been served on McCatmnon antl
his deputies to bring into court the books, rolls, &e. The
deputies failed to appear, and McCammon stated that l-le
did not know where the rolls, &c., were; that he could not
produce them; that he saw them last at his office in the town
of Henderson in the possession of one of his deputies and
defendant, A. D. Tinsley. The evidence of the witness
Kilgore, as it appears in the statement of facts, leaves it
uncertain how much was ascertained from McCammon's
books, or from the statements or admissions of that person
and his deputies. Why the county treasurer was not introduced
as a witness is not shown.
The third assignment is, the court erred 'in admitting
as evidence the statement or certificate of the Comptroller
of Public Accounts." The certificate referred to is a statement
by the Comptroller of the amount or value of taxable
property, and poll tax for the years 1868, 1869, and 1870,
with the amount of county tax levied in Rusk county for
each of these years. There is no law that we know of authorizing
the admission of a paper of this character in a
suit of this kind. It is not a certified copy of any record in
the Comptrollers office, and is not authorized by art. 3715,
Pas. Dig., or by art. 3708, which last has reference' to an
entirely different state of facts or character of suit; neither
is it authorized by art. 3707, Pas. Dig. It is a statement of
certain facts appearing from examination of the tax rolls of
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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/m1/54/: accessed August 21, 2017), University of North Texas Libraries, The Portal to Texas History, texashistory.unt.edu; .