Nolan v. San Antonio Ranch Co.
| Decision Date | 09 June 1891 |
| Citation | 16 S.W. 1064 |
| Parties | NOLAN, Sheriff and Collector, v. SAN ANTONIO RANCH CO. |
| Court | Texas Supreme Court |
Appeal from district court, Kinney county; WINCHESTER KELSO, Judge.
Bill for injunction by San Antonio Ranch Company to restrain J. W. Nolan, sheriff and tax collector, from selling property of plaintiff seized for taxes. Decree for defendant, and plaintiff appeals. Reversed.
I. L. Martin, for appellant. Barnard & Green, for appellee.
Appellee owned a ranch situated in Maverick and Kinney counties, which, according to the averments of the petition, embraces about 250,000 acres, on which it had about 10,000 cattle, in the year 1889. Five thousand of these were assessed for taxation in Kinney county, and the collector had seized some of them for the purpose of sale to pay the sum due on the assessment, when this suit was brought to restrain him, on the ground that taxes on all the cattle had been paid in Maverick county. The petition alleges that about 200,000 acres of appellee's pasture was in Maverick county, and about 50,000 acres in Kinney county; but there was no proof as to this, except a sketch showing the entire pasture, its form, and the line between the two counties, from which it appears that about one-half of the pasture is in each county. Appellee is a corporation having its principal office in Bexar county, and, to avoid the payment of taxes in Kinney county, it alleged and sought to prove that the business of the ranch was conducted at a place in Maverick county at which the manager resided, but there was evidence tending to show that there was a ranch establishment in Kinney county from which the cattle in its vicinity were managed. The case was evidently tried on the theory that, if the taxes were paid in the county in which the principal management of the ranch was conducted, this would relieve appellee from liability to pay taxes in the other county, and a judgment was rendered in favor of appellee, doubtless on that theory, which may have been based on the opinion in the case of Court v. O'Connr, 65 Tex. 334. Since the decision of that case, however, the legislature enacted the following law. ...
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...manner, so as to carry out the great principles of the government. Black on Interpretation of Laws, p. 13; Nolan v. San Antonio Ranch Co., 81 Tex. 315, 317, 16 S. W. 1064. State Constitutions are construed in the light of the common law, since the common law is generally in force in the Uni......
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...manner, so as to carry out the great principles of the government. Black an Interpretation of Laws, p. 13; Nolan v. San Antonio Ranch Co., 81 Tex. 315, 317, 16 S.W. 1064." Great Southern Life Insurance Co. v. City of Austin, 112 Tex. 1, 9, 243 S.W. 778, 780. See also 12 C.J. 700, 701; 16 C.......
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Plano Independent School Dist. v. Oake, 05-83-01388-CV
...and if the assessment was open to inquiry, the burden of proving its incorrectness was on the plaintiff. Nolan v. San Antonio Ranch Co., 81 Tex. 315, 16 S.W. 1064, 1065 (1891). Plaintiff had the burden of locating the true boundary line on the ground by competent evidence. Brown v. Eubank, ......
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City of Amarillo v. Carter
...great principles of the government.' Great Southern Life Ins. Co. v. City of Austin, 112 Tex. 1, 243 N.W. 778; Nolan v. San Antonio Ranch Co., 81 Tex. 315, 317, 16 S.W. 1064. The first case just cited also holds that state constitutions shall be construed in the light of the common Article ......