City of Austin v. Butler
| Decision Date | 07 April 1897 |
| Citation | 40 S.W. 340 |
| Parties | CITY OF AUSTIN v. BUTLER.<SMALL><SUP>1</SUP></SMALL> |
| Court | Texas Court of Appeals |
Appeal from district court, Travis county; R. E. Brooks, Judge.
Action by the city of Austin against M. Butler. From a judgment in favor of defendant, plaintiff appeals. Affirmed.
Geo. F. Pendexter, Warren W. Moore, and Geo. E. Shelley, for appellant. D. W. Doom and D. H. Doom, for appellee.
This suit was instituted on the 2d day of February, 1893, by the appellant, the city of Austin, against appellee, M. Butler, for the recovery of taxes for the year 1891 alleged to be due on property owned by appellee. Appellee answered by general demurrer and general denial. Judgment was rendered for appellee, from which appellant has appealed to this honorable court.
The court below filed findings of fact and conclusions of law as follows: (1) That property set out and described in plaintiff's petition was owned by defendant on January 1, 1891. (2) That said property was on said date situated outside the limits of the city of Austin, Travis county, Tex. (3) That about May 1, 1891, the city limits of the city of Austin were, by special act of the legislature of said state, extended so as to include and take in the said property so described. (4) That defendant was a resident within the city limits of said city of Austin on January 1, 1891, and has so continued to the present time. (5) That defendant refused to render said property for the year 1891, and the assessor of taxes for said city assessed said property for taxes. (6) That said assessment and levy of taxes set up in petition were regularly and properly made in the manner required by law, provided said property be subject to taxation by said city for said year; and said levy and assessment were made in October, 1891, after the limits of said city had been extended so as to include the same, by virtue of an ordinance of the city authorizing the same. (7) That, if said property be subject to taxation for said year, there was due by defendant to plaintiff for taxes on said property the sum of $113.04 taxes, and $7.57 interest on the same, at the date of filing this suit.
Upon these facts the court concludes that, as said property was not situated in the city limits of the city of Austin on January 1, 1891, it was not subject to taxation by plaintiff for said year, and that plaintiff should take nothing by its suit. We agree to the conclusion reached by the trial court, and affirm the judgment. Affirmed...
To continue reading
Request your trial
-
City of Corpus Christi v. Arnold
...1963, because such property was not within its jurisdiction as of January 1, 1963. Vernon's Ann.Civ.St. art. 1043; City of Austin v. Butler, (Tex.Civ.App.), 40 S.W. 340; Texas City v. J. L. Martin Investment Company, et al, (Tex.Civ.App.), 222 S.W.2d 'No. 2. For the year, 1963, attempted as......
-
Illinois Cent. R. Co. v. Middleton
... ... a few authorities: See 28 Cyc., p. 1678; also Austin v ... Butler, 40 S.W. 340; Latonie v. Myer, 86 S.W. 686 ... The ... chancellor ... are made the state railroad assessors, and in the case of ... Y. & M. V. R. R. v. City of Vicksburg, 49 So. 185, ... it was held that no authority, save the Railroad Commission, ... ...
-
State v. Republic Steel Corp.
... ... and assessed the personal property therein taxable on the ... first of May in any year, a city thereafter organized so as ... to include part of such town may not levy a tax for city ... due to death of latter), for the State ... F. M ... Talus and Austin & Wangensteen, all of Chisholm, for City of ... Chisholm, intervener and amicus curiae ... 75 So. 378; Chattanooga v. Raulston, 117 Tenn. 569, ... 97 S.W. 456; City of Austin v. Butler (Tex.Civ.App.) ... 40 S.W. 340. Until regulated by some statute it must be held ... that the ... ...
-
Megargel County Line Independent School Dist. v. Blewett
...be made to bear a ratable share of the cost of maintenance. Appellee cites in support of his contention the cases of the City of Austin v. Butler, 40 S. W. 340, and Mayor et al. v. Raulston, 117 Tenn. 569, 97 S. W. 456. But these cases by no means sustain the contention. The decision in the......