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: 700
TAXES AND TAX SALES-Continued.
taxes under the former Charter, is a sufficient assessment to collect a tax
levied by the city after the date of its new Charter. Id.
15. In Repeal of City Charter, only such ordinances as are inconsistent
with the new Charter are rendered invalid by its enactment.
16. An act validating bonds which were issued by the city of Galveston,
called the " Bridge Tax," and authorizing the levy of a tax for
interest and sinking fund, is not retro-active or prohibited by the Constitution.
17. The present City Charter, limiting taxation to one per cent. ad
vatlorem, is violated by an ordinance levying one per centum for general
revenue, and one-fourth of one per cent. Bridge Tax, for 1871, and such
excessive levy is a nullity. Id.
18. Had it been shown that the Bridge Tax entered into, and formed
part of, the contract with the bondholders, still, in view of the express
limitation of the power to tax for general revenue, would be regarded
as limited to one per cent., less the special Bridge Tax. Id.
19. Under the tax law (Paschal's Digest, 7660) imposing occupation
taxes, no formal assessment was necessary; and if the tax was not
paid before the party liable to such tax entered upon the business taxed,
it was the duty of the officer charged with collection of such tax to enforce
its payment. Texas Banking and Insurance Co. v. The State, 636.
20. In absence of Legislative provision for the collection of such tax
otherwise, the collector can collect by suit. Id.
21. The constitutional limitation, that " taxation shall be equal and
uniform throughout the State," is not violated by the Act of April 22,
1871 (Paschal's Digest, 7660), imposing an occupation tax upon every
person or firm dealing in stocks or bills of exchange, in any city or town
exceeding five thousand in population, an annual tax of two hundred
and fifty dollars, and upon such occupation, in a city or town of less
population, fifty dollars. Id.
22. In an ordinary case involving the validity of a tax, either State or
municipal, on constitutional or other grounds, which may be considered
and determined by the court just as consistently with public policy
before as after its collection, and especially where the rights of a large
number of persons are involved, and a great number of suits may be
avoided, and individual loss and damage prevented, courts may properly
interpose by injunction to prevent the collection of such tax. Blessing
v. The City of Galveston, 642.
23. PARTIES TO SUCH SUITS. It is not objectionable for others having
a like interest with the original plaintiffs to make themselves parties.
24. If such tax be in excess of the limits of the charter, the levy to
the amount of such excess would be void. Id.
25. Assessment of taxes. See Texas Banking and Insurance Co. v.
The State, supra. Id.
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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/m1/708/: accessed November 18, 2017), University of North Texas Libraries, The Portal to Texas History, texashistory.unt.edu; .