Irvin v. Edwards

• Decision Date: 14 November 1898
• Citation: 47 S.W. 719
• Parties: IRVIN v. EDWARDS, Sheriff.
• Court: Texas Supreme Court

47 S.W. 719

IRVIN v. EDWARDS, Sheriff.

Supreme Court of Texas.

November 14, 1898.

Error to court of civil appeals of Fourth supreme judicial district.

Action by W. C. Irvin against S. V. Edwards, sheriff and tax collector of Lasalle county, to enjoin the collection of a tax. Judgment for plaintiff was reversed by the court of civil appeals (45 S. W. 1026), and plaintiff brings error. Reversed.

Lane & Hicks, for plaintiff in error. C. C. Thomas and C. A. Davies, for defendant in error.

BROWN, J.

W. C. Irvin sold to W. H. Jennings, Jr., all of the beef steers upon the ranch of the former, and executed and delivered to Jennings the following bill of sale: "The State of Texas, County of Bexar. This memorandum of agreement made and entered into on this, the 18th day of September, 1894, by and between W. C. Irvin, of Lasalle county, Texas, party of the first part, and W. H. Jennings, Jr., of San Antonio, Bexar county, Texas, party of the second part, witnesseth: That the said party of the first part has this day bargained and sold, and hereby agrees to bargain, sell, and deliver, unto the party of the second part, all of his steer beeves now located and hereafter to be kept in his pasture in the county of Lasalle and state of Texas, which said steer beeves shall be in number about fifteen hundred (1,500) head, more or less, and all of them shall in the spring of 1895 be 4 years old and upwards. No cattle herein sold shall include any cattle known as `big jaws' or `cripples.' Also, all of his steer cattle which shall be 3 years old in the spring of 1895, and being in number about two hundred (200) head, more or less, all of which shall be good, merchantable steers. Also, all the fat cows, bulls, and stags which the said Irvin can conveniently gather, of such character that they shall be fat and in good shipping condition for beef. All of said cattle being in the following brands: SO side, hip, E U G side, hip, hip, V. K. side. In consideration of the above sale, said W. H. Jennings, Jr., has agreed, and does hereby agree, to pay to said W. C. Irvin for the said 4 year old steers, and older, the sum of eighteen ($18) dollars per head; for the said 3 year old steers, the sum of thirteen ($13) dollars per head; and for the said cows, bulls, and stags, the sum of ten ($10) per head; and has this day paid upon such purchase money, in cash, the sum of six thousand ($6,000) dollars; the balance of said purchase money to be paid when the cattle shall have been delivered. The said W. C. Irvin agrees to pasture and care for all of said cattle from the present time up to the 15th day of June, 1895, and to deliver the same to the said W. H. Jennings, Jr., his heirs or assigns, in train-load lots, in the shipping pens at Cotulla, Texas, if so desired by the said Jennings, upon ten days' notice being given by said Jennings to said Irvin of the time at which said Jennings desires said cattle to be put in the shipping pens by said Irvin, ready for shipment. That, in the application of the payments of said...