American Surety Co. v. Board of Trustees

• Decision Date: 22 March 1919
• Docket Number: (No. 9057.),(No. 9056.)
• Citation: 224 S.W. 292
• Parties: AMERICAN SURETY CO. OF NEW YORK et al. v. BOARD OF TRUSTEES OF INDEPENDENT SCHOOL DIST. OF FT. WORTH (two cases).
• Court: Texas Court of Appeals

224 S.W. 292

AMERICAN SURETY CO. OF NEW YORK et al. v. BOARD OF TRUSTEES OF INDEPENDENT SCHOOL DIST. OF FT. WORTH (two cases).

(No. 9056.)

(No. 9057.)

Court of Civil Appeals of Texas. Ft. Worth.

March 22, 1919.

Writs of Error Denied by Supreme Court November 26 and December 10, 1919.

Appeal from District Court, Tarrant County; Bruce Young, Judge.

Suits by the Board of Trustees of the Independent School District of Ft. Worth against Albert Tankersley and the American Surety Company and against J. S. Bradley and the American Surety Company. There was judgment in each case in favor of plaintiff, and defendants appeal. Affirmed.

The following findings and conclusions were filed in each of such cases:

Findings of Fact.

First. The court finds that the person named in plaintiff's petition as constituting the board of trustees of the independent school district of Ft. Worth do in fact constitute said board of trustees, as alleged in said petition, and were such board at the time of the institution of this suit.

"Second. The court finds that from January 1, 1919, to November 30, 1917, the city of Ft. Worth collected and received from delinquent taxpayers penalties, which accrued on account of such delinquency, in the aggregate sum of $196,742.43, of which the sum of $45,964.94 represents the penalties collected on taxes that were levied for school purposes. This is shown in detail in Exhibit 2 of the auditor's report in this case, which is hereby referred to.

Third. After calculating interest on said sum of $45,964.94 at 6 per cent. per annum in accordance with the stipulation made and filed by the parties to this suit, and after making due allowance for a certain credit and interest thereon to which the city was entitled by reason of the facts recited in said stipulation and in the judgment entered, the court finds that the net amount of principal and interest due at the date of the trial from the city of Ft. Worth to the board of trustees of the independent school district of Ft. Worth, on account of penalty moneys on school taxes collected during the period from January 1, 1909, to November 30, 1917, is $50,676.73.

Fourth. The court finds that of the above amount of penalties collected on school taxes the sum of $19,411.04 was collected during the period from July 7, 1915, to November 30, 1917, so that said sum, with interest thereon (less the above-mentioned credit allowed the city on account of commissions paid to the city assessor and collector out of the general fund on personal property tax collections made for the school fund) would be the only amount plaintiff herein would be entitled to recover if the city's plea of the two-year statute of limitations should be sustained. Said penalty collections on school taxes during the two years next preceding the filing of this suit are shown in Exhibit 5 to the auditor's report, which is hereby referred to.

Fifth. The court finds that the expense incurred and paid by the city of Ft. Worth during the period from January 1, 1909, to November 30, 1917, in assessing, equalizing, and collecting the taxes, including those levied for school purposes, was the sum of $134,622.65, as is shown in Exhibit 7 of the auditor's report filed in this cause, and hereby referred to. If the board of trustees should be chargeable in this suit with any part of such expense, such part for each year would be such per cent. of the total for that year as is shown in the tax distribution table appearing on the same sheet with Exhibit 5 to the auditor's report.

Sixth. The court finds that there were no expenses incurred by the city that were attributable solely to the assessment, equalization, or collection of school taxes, except the commissions above referred to for which credit has been duly given by the court.

Seventh. The court finds that every part of the report made and filed by the auditor appointed in this case by the court, which report was introduced in evidence at the trial, is true and correct.

Eighth. The court finds that every fact stated in the stipulation filed in this cause, and upon which the case was tried is true and correct.

Ninth. The court finds that section 13, of chapter 15 of the special charter of the city of Ft. Worth that is now in force (which charter took effect March 10, 1909, and is printed in the volume published by the city of Ft. Worth entitled The Charter and Revised Ordinances of the City of Ft. Worth, Texas) provides, among other things, that "all moneys and funds arising from the assessment and collection of any general or special tax in Ft. Worth for public free schools, shall be by the assessor and collector, turned over directly to the treasurer of the board of trustees of the...