47 Tex. 73 | Tex. | 1877
This suit was brought by appellants to enjoin appellee, the collector of taxes of Galveston county, from collecting the following taxes, viz: ..
1. A tax of one fourth of one per cent., levied for the purpose of building and repairing school-houses, hy section 28 of “An act to establish and maintain a system of public free schools,” passed April 30,1873.
2. A special tax of one tenth of one per cent., levied by
In the case of Blessing v. The City of Galveston, 42 Tex., 641, it is said, that when the rights of a large number of persons are involved, or a multitude of suits may be avoided and great individual loss and damage prevented, a court of equity may interpose to prevent the collection of a tax, if its validity may be considered and determined by the court, just as consistently with public policy before as after its collection; and the rule thus announced was subsequently approved and sanctioned by the action of the court in quite a number of cases involving the validity of the school-tax of one per cent, levied for the year 1871. (43 Tex., 41.) Still, it is to be noted, while it is held in the case referred to, that the collection of taxes, either municipal or State, under such circumstances as are there indicated, may be restrained by injunction, it is also said, that this power should be exercised by the court with the greatest circumspection, and only in cases where the parties are equitably entitled to be relieved from the payment of the tax demanded of them, (Blessing v. City of Galveston, 42 Tex., 641;) and in the case of Harrison' v. Vines, 46 Tex., 15, it is held that a misdescription of the property by the assessor, or a mere irregularity in his entry of it upon the assessment list or roll, furnishes no sufficient ground for enjoining the collection of a tax for which the plaintiff was justly liable, and with which his property had been legally and truly assessed by the proper officer charged with this duty.
The essential requisites of a valid tax are, unquestionably, 1st, a legal levy by competent legislative authority; 2d, a valid assessment of the property upon which such tax is levied by the officer or tribunal to whom this duty is committed by law. If these two requisites concur, the citizen is justly liable for the amount of tax assessed upon his property.
There is no pretense that the tax of which appellants first complain was not legally levied, or that any part of this tax had been relinquished to the táx-payers, by the board of school directors, in any district in which it was being collected, or that it had been levied for the purpose of building or repairing school houses in other districts than those in which the property upon which it had been assessed was situated, or that there was no public free school established, or proposed to be established, in any district in which it was being collected. (Sec. 23, Act of April 30, 1873, 13th Legislature, p. 91.) htor is it alleged or claimed, unless in some few instances, that the property of appellants was not assessed by the justice of the peace for the precinct in which it was situated. The objections to it are, in effect, that the property of appellants, and all other tax-payers of Galveston county, had not been assessed upon the assessment rolls of said county for the year 1874, by precincts, as taxing districts, nor by school districts; and that the assessment roll of taxes does not set forth the amount or rate per cent, of said fax. It seems also to be insisted that said tax has not been legally assessed, because the name of the tax-payers had not been
Evidently none of these objections tend to show that appellants are not, in equity and good conscience, chargeable for the full amount of taxes demanded of them. They present mere irregularities in making the tax-roll. If true, they show merely a want of proper care and diligence in the discharge of their duties by the officers of the county, which duties, however, were evidently prescribed and intended for the benefit of the public rather than that of the individual tax-payer.
The amount of tax with which a party is justly chargeable by reason of the levy of an ad valorem tax can be properly ascertained only by an assessment in the manner, and by the officer or tribunal to whom this duty is committed by law. Until his property has been thus assessed, the tax-payer cannot be called upon for its payment. So liability for it attaches either to him or to his property. (Clegg v. The State, 42 Tex., 605.) An assessment, however, is an altogether different thing from the tax-roll. By the assessment, the liability of the tax-payer is fixed. It ascertains the facts, and furnishes the data for the proper preparation of the rolls. To make an assessment, the officer or tribunal ,to whom the duty is committed, is required to ascertain and make an inventory or list of the property upon which the tax has been levied, and to estimate or determine its value. (Cooley on Taxation, 258.) When the property is listed and valued, the amount of tax for which the owner is liable is merely a matter of arithmetical calculation. WTiile this amount should be shown and exhibited by the tax-roll, if properly prepared, it is not an essential part or requisite of the assessment.
The evidence in the record shows, with reasonable certainty,
The objection made to the tax of one tenth of one per cent, is, that power to levy a tax to meet the interest and provide
If, however, any reasonable doubt could he entertained as to the authority of the county to provide for the payment of the principal and interest of these bonds under the laws in force when said special act was passed, there could be little question, we think, that the special act itself would be found amply sufficient, without a strained construction of it," to warrant the levy of this tax.
There is no error in the judgment, and it is therefore affirmed.
Affirmed.