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: 699
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TAXES AND TAX SALES-Continued.
assessor and collector appointed by the provisional government was
5. Taxes are defined to be burdens and charges imposed by the legislative
power of a State upon persons and property for public purposes.
6. Legislative powers over taxation discussed.
By the Constitution, taxes on landed property were intended to be
.a specific charge upon the land upon which assessed, to be enforced by
proceedings in accordance with provisions made by the Legislature for
their condemnation and sale for the taxes due thereon, and not by sale
under a judgment in personam. Id.
7. The petition showing that suit is brought in part to collect taxes on
real estate without designating and describing the lands upon which
such taxes are levied, and that suit is not brought for the condemnation
and sale of the lands for taxes due thereon, but for a personal judgment
against appellants for taxes due of every character, is insufficient, and
a demurrer to it should have been sustained. Id.
8. No right of action exists for the non-payment of an ad valorem
property tax until an assessment has been made as provided by law;
and the Constitution providing for an assessment, the pro rata value of
the property as levied cannot be ascertained otherwise, and it is error to
admit parol evidence of the value of the property, tax upon which is sued
9. Suit to enforce payment of tax. In suit, the collector of taxes
(sheriff), on failure of payment of taxes, to report the parties in default
to the comptroller as delinquents; this report fixes the default and
authorizes the comptroller to cause suit to be instituted. Id.
10. The sheriff's duty being DIRECTORY, the facts to be established by
it may be proved by other evidence; the duly certified delinquent list,
with the comptroller's order for suit thereon, would be prima facie evidence
of the right of the State to judgment. id.
11. The authority for making assessment for local improvements is
derivable from, and an exercise of, the taxing power and not that of
eminent domain. Roundtree v. The Gity of Galveston, 612.
12. It is clearly settled by the great weight of authority, that the Constitutional
provisions having reference to taxes for general revenue, that
they shall be equal and uniform, etc., are not applicable to assessments
for local improvements ; and held that suit could be maintained by the
city, of the assessment for local improvement against the adjoining lotowner,
of one-third of the costs of such improvement. Id.
13. The repeal of the former City Charter by the present Act incorporating
the city of Galveston, did not operate as an immediate or absolute
repeal of all ordinances adopted by the city under and while its
former Charter was in full force and effect. G(arey v. The City of Galveston,
14. The assessments under an ordinance passed for the assessment 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/m1/707/: accessed September 23, 2017), University of North Texas Libraries, The Portal to Texas History, texashistory.unt.edu; .