City of San Antonio v. Raley
| Decision Date | 18 September 1895 |
| Citation | 32 S.W. 180 |
| Parties | CITY OF SAN ANTONIO v. RALEY. |
| Court | Texas Court of Appeals |
Appeal from district court, Bexar county; Robert B. Green, Judge.
Action by the city of San Antonio against James Raley to recover unpaid taxes. From a judgment for a part of the taxes, plaintiff appeals. Affirmed.
J. A. Buckler, for appellant. Geo. C. Altgelt and Jas. Raley, for appellee.
This is an action brought by appellant against appellee to recover back taxes due the city of San Antonio, and to foreclose liens therefor on various parcels of land in said city. The appellee not being the owner of the lands when the taxes were assessed and became due, no personal judgment was sought against him, but only a judgment against the property, foreclosing the lien thereon for its taxes, was asked. Such judgment was recovered for only a part of the taxes claimed, from which the city appealed. Both parties assigned error, and ask a reversal of the judgment.
Conclusions of Fact.
First. That for the fiscal year ending February 1, 1891, the city council of San Antonio, acting under and by virtue of its charter, duly levied upon all the property in said city not exempt from taxation by the constitution and laws of the state of Texas and ordinances of said city, including the property described in our conclusion, the following taxes; (1) An ad valorem tax of 90 cents on every $100 valuation of property in said city, which levy was made for the general purposes of carrying on the city government; (2) a special tax of 10 cents on every $100 valuation of the property in said city for the purpose of paying the interest on the bonded debt of said city, and to create a sinking fund for the ultimate payment thereof; and (3) a special tax of 10 cents on every $100 valuation of property in said city for the support and maintenance of the city schools of said city.
Second. That for its fiscal year ending May 31, 1892, the council of said city levied upon said property a (1) special tax of $.29.5 on every $100 valuation of property in said city for the purpose of paying the interest on the bonded indebtedness of the city, and to create a sinking fund for the ultimate payment thereof; (2) a special tax of 10 cents on each $100 valuation for the support and maintenance of the public schools of said city; and (3) a special tax of $.16.5 on every $100 valuation of property in said city to provide for the completion of the city hall building of said city.
Third. That for its fiscal year ending May 31, 1893, it levied the following taxes: (1) For the general purpose of carrying on the city government of said city, $1 on each $100 valuation on the property in said city; (2) a special tax of 31 cents on each $100 worth of property in the city for the purpose of paying the interest on the bonded indebtedness of said city, and to create a sinking fund for the ultimate payment thereof; and (3) a special tax of 10 cents on each $100 valuation of property in said city for the support and maintenance of its public schools.
Fourth. That the assessor's books for 1891, 1892, and 1893, relating to the description, assessment, valuation, ratification, and taxes assessed, show the following:
Description of Property.
Lots 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, and 11, block 1, Grayson's Subdiv., fronting on Nogalitos St. and Lubbock & McLeary Sts., 50×134 feet each. Lots 1 & 7 being triangular shaped lots. (Now known as lot ____, city block No. ____) of the city of San Antonio, Bexar county, Texas.
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To Whom | | Assessed | Rate of | |
Assessed. | Year. | Valuation. | Taxation. | Amt. | Int
---------------|-------|-------------|-----------------|---------|-------
N. F. Kelley. | 1891 | $660 | 1.56½ | $10 38 |
" " " | 1892 | 660 | 1.50 | 9 90 |
" " " | 1893 | 480 | 1.50 | 7 20 |
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Description of Property.
Triangular lot #1, being lots 1 and 2, block 2, of the Grayson's subdivision, fronting on N. E. corner of Nogalitos St. and Lubbock St., 150× 160,—both. (Known as lot ____, city block No. ____) of the city of San Antonio, Bexar county, Texas.
=========================================================================
To Whom | | Assessed | Rate of | |
Assessed. | Year. | Valuation. | Taxation. | Amt. | Int
---------------|-------|-------------|-----------------|---------|-------
N. F. Kelley. | 1891 | $75 00 | 1.56½ | $1 18 | ......
" " " | 1892 | 75 00 | 1.50 | 1 12 | ......
" " " | 1893 | 75 00 | 1.50 | 1 12 | ......
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Description of Property.
Lots 1, 2, 3, 7, 8, & 9, block 3, Grayson's Subd., fronting on Lubbock, McLeary, and Murry Sts., 50×134 feet each, of the city of San Antonio, Bexar county, Texas.
=========================================================================
To Whom | | Assessed | Rate of | Amt. of |
Assessed. | Year. | Valuation. | Taxation. | Tex. | Int.
---------------|-------|-------------|-----------------|---------|-------
N. F. Kelley. | 1891 | $360 | 1.56½ | $5 63 | ......
" " " | 1892 | 360 | 1.50 | 5 40 | ......
" " " | 1893 | 360 | 1.50 | 5 40 | ......
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Description of Property.
Lots 1, 2, 3, 7, 8, & 9, block 4, Grayson's subdivision, fronting on Lubbock and Murry Sts., of the city of San Antonio, Bexar county, Texas.
=========================================================================
To Whom | | Assessed | Rate of | Amt. of |
Assessed. | Year. | Valuation. | Taxation. | Tax. | Int.
---------------|-------|-------------|-----------------|---------|-------
N. F. Kelley. | 1891 | $360 | 1.56½ | $5 63 | ......
" " " | 1892 | 360 | 1.50 | 5 40 | ......
" " " | 1893 | 360 | 1.50 | 5 40 | ......
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Description of Property.
Lots 1, 2, 3, 7, 8, & 9, block 4, Grayson's subdivision, fronting on Lubbock and Murry Sts., of the city of San Antonio, Bexar county, Texas.
=========================================================================
To Whom | | Assessed | Rate of | Amt. of |
Assessed. | Year. | Valuation. | Taxation. | Tax. | Int.
---------------|-------|-------------|-----------------|----------|------
N. F. Kelley. | 1891 | $360 | 1.56½ | $5 63 | ......
" " " | 1892 | 360 | 1.50 | 4 40 | ......
" " " | 1893 | 360 | 1.50 | 5 40 | ......
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Description of Property.
Lots 1, 2, 4, 5, 7, 8, 9, 10, & 11, block 5, Grayson's subdivision, fronting on Lubbock, McLeary, and Kelly Sts., of the city of San Antonio, Bexar county, Texas.
=========================================================================
To Whom | | Assessed | Rate of | Amt. of |
Assessed. | Year. | Valuation. | Taxation. | Tax. | Int.
---------------|-------|-------------|-----------------|----------|------
N. F. Kelley. | 1891 | $540 | 1.56½ | $8 45 | .....
" " " | 1892 | 540 | 1.50 | 8 10 | .....
" " " | 1893 | 540 | 1.50 | 8 10 | .....
-------------------------------------------------------------------------
Description of Property.
Lots 1, 2, 4, 5, 7, 8, 9, 10, & 11, block 6, Grayson subdivision, fronting on Lubbock, Marshal, and Kelly Sts., of the city of San Antonio, Bexar county, Texas.
=========================================================================
To Whom | | Assessed | Rate of | Amt. of |
Assessed. | Year. | Valuation. | Taxation. | Tax. | Int.
---------------|-------|-------------|-----------------|-----------|-----
N. F. Kelley. | 1891 | $540 | 1.56½ | $8 45 | 2
" " " | 1892 | 540 | 1.50 | 8 10 | ....
" " " | 1893 | 420 | 1.50 | 6 30 | ....
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Fifth. That for the years 1891 and 1892 all the property described in our fourth conclusion was assessed by the owner, N. F. Kelley, as it appears on the assessor's books; and for the year 1892 it was assessed in the same manner by the city assessor, as unrendered property.
Sixth. That the assessor's rolls for the years 1891 and 1892, which went into the hands of the city collector, did not describe the real estate, nor was any attempt made to describe it; the only description on such rolls being, "Forty-two lots within the city of San Antonio."
Seventh. The rates of taxation fixed by the city council, for the year 1891 were, $1.56½; for the year 1892, $1.50; and for the year 1893, $1.50,—on the $100 valuation. This conclusion is based upon such rates of taxation appearing in the tax lists, which we must take as prima facie correct, in the absence of any evidence to the contrary.
Eighth. That the property, when assessed for the years 1891, 1892, and 1893, was owned by N. F. Kelley, and is now, and was when this suit was instituted, owned by the appellee; that, for each year after the assessment rolls were placed in his hands, the city collector gave the required notice and demand for the payment of said taxes; and that...
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