Heller v. City of Alvarado
| Decision Date | 29 November 1892 |
| Citation | 20 S.W. 1003 |
| Parties | HELLER v. CITY OF ALVARADO. |
| Court | Texas Court of Appeals |
In order to show the ordinance under which the tax was due was legally enacted, plaintiff introduced the following evidence:
A. W. Heller and W. H. Skelton, for appellant.
This action was originally brought in a justice's court of Johnson county by the city of Alvarado against appellant, to recover $150 as license tax imposed by said city upon the occupation of a retail liquor dealer. Appellee sued as a municipal corporation, claiming to be duly incorporated under the laws of the state. Appellant filed a written plea in the justice's court, termed by him a "plea to the jurisdiction," in which he set up that the court was without jurisdiction to entertain a suit to collect taxes, and, in support of this position, alleged that the ordinance levying the tax was invalid for want of the two-thirds majority of the city council in its adoption, and that the ordinance which directed the suit to be brought against this appellant (naming him) for a failure to pay occupation taxes was a discrimination against him, though alleged to have been enacted for his especial benefit. This plea also alleged that a criminal prosecution had been instituted in the mayor's court of said city of Alvarado on account of the nonpayment of these taxes, in which a fine had been adjudged against appellant, from which an appeal had been taken to the county court, where the prosecution was still pending. This plea was sworn to. In addition, appellant answered, setting up that appellee had attempted to adopt as its charter the general law providing for the charters of cities and towns of over 1,000 inhabitants, but that this was ineffectual because not adopted by a two-thirds majority of the city council. This plea was not sworn to, nor was there any...
To continue reading
Request your trial
-
First Baptist Church v. City of Fort Worth
...R. C. S., requires that a plea denying that a corporation has been duly incorporated should be verified. Heller v. City of Alvarado, 1 Tex. Civ. App. 409, 20 S. W. 1003, 1004; Steely v. Texas Imp. Co., 55 Tex. Civ. App. 463, 119 S. W. 323; Sovereign Camp, Woodmen of the World, v. Ruedrich (......
-
Frost v. Village of Hilshire Village, 14675
...of the Village. Southwestern Lloyds v. City of Wheeler, Tex.Com.App.1937, 130 Tex, 492, 109 S.W.2d 739; Heller v. City of Alvarado, 1892, 1 Tex.Civ.App. 409, 20 S.W. 1003; West Texas Construction Co. v. Doss, Tex.Civ.App.1932, 59 S.W.2d 866, aff'd Tex.Com.App., 96 S.W.2d In Southwestern Llo......
-
O'Connor v. City of Laredo
...it has been held that, where an incorporated city sues as such, a plea denying its incorporation must be sworn to. Heller v. Alvarado, 1 Tex. Civ. App. 409-411, 20 S. W. 1003; article 1906, subd. 7, Rev. St. So, by the public act of the Legislature granting the charter to the city of Laredo......