Winters v. Independent School Dist. of Evant

• Decision Date: 04 December 1918
• Docket Number: (No. 5977.)
• Citation: 208 S.W. 574
• Parties: WINTERS et al. v. INDEPENDENT SCHOOL DIST. OF EVANT.<SMALL><SUP>*</SUP></SMALL>
• Court: Texas Court of Appeals

Page 574

208 S.W. 574

WINTERS et al. v. INDEPENDENT SCHOOL DIST. OF EVANT.^*

(No. 5977.)

Court of Civil Appeals of Texas. Austin.

December 4, 1918.

Rehearing Denied February 5, 1919.

Appeal from District Court, Coryell County; J. H. Arnold, Judge.

Suit by W. H. Winters and others to contest an election held in the Independent School District of Evant. From a judgment sustaining the election, the plaintiffs appeal. Affirmed.

T. R. Mears, of Gatesville, for appellants.

H. E. Bell, of Gatesville, for appellee.

JENKINS, J.

This was a suit to contest an election held in the independent school district of Evant, Coryell county, to determine whether or not said district should levy an additional school tax of 25 cents on the $100.

At said election there were cast for the tax 41 votes, against the tax 39 votes. Appellants alleged that 3 of the votes cast for the tax were illegal. The case was tried before the court, without a jury, and judgment rendered for appellee. The court filed its findings of fact, to which no complaint is made, but appellants assign error as to the conclusions of law reached by the trial court.

One vote contested is that of Mr. Jones, whose only disqualification is alleged to be that he was not a qualified property holding, taxpaying voter. The court found that Mr. Jones was 70 years old; therefore was not subject to poll tax; that he owned property in the school district subject to taxation, which property had not been assessed for taxes. The amount of property that he owned was small; and he testified that he had never been called upon to list his property for taxation.

The ownership of property on the 1st day of January of any year creates a liability on the part of the owner for taxes levied upon such property for that year. Hillsman v. Faison, 23 Tex. Civ. App. 398, 57 S. W. 921; Rhomberg v. McLaren, 2 Tex. Civ. App. 391, 21 S. W. 571. A taxpaying voter, who is otherwise qualified, does not mean that his property must have been assessed for taxes, but only that he is liable for the payment of such taxes. This liability is created by assessment of taxes by the commissioners' court. If the owner of property does not render the same for taxation, it should be put on the unrendered roll. If this is not done for any year or series of years, back taxes may be collected on such unrendered property for such time as the same is not barred by limitation.

The vote of Frank McCauley is challenged by appellants' assignment, on the ground that he had not paid poll...