# Texas Land & Cattle Co. v. City of Fort Worth

> Court of Appeals of Texas · May 4, 1934 · 73 S.W.2d 860

URL: https://www.frixlaw.com/law-library/cases/9831187

## Case

- **Full name:** Texas Land & Cattle Co. v. City of Fort Worth
- **Court:** Court of Appeals of Texas
- **Decided:** May 4, 1934
- **Citations:** 73 S.W.2d 860; 1934 Tex. App. LEXIS 732
- **Precedential status:** Published
- **Opinion:** On rehearing
- **Judges:** Dunklin
- **Cited by:** 12 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
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## Opinion text

On Motion for Rehearing.
Assignments of error not determined in opinion on original hearing will be now disposed of.
Certified copies of delinquent tax rolls, properly certified to the city tax assessor and collector, were admissible in evidence and sufficient to make out a prima facie ease as to the regularity of the assessment and levy of the taxes sued for. Nor have appellants pointed out wherein the levy and assessments for the years in controversy were insufficient. Article 3720, Rev. Civ. Statutes; First Baptist Church v. City of Fort Worth (Tex. Com. App.) 26 S.W.(2d) 196 ; Dill v. Rising Star (Tex. Com. App.) 269 S. W. 769 .
By chapter 25, section 29 of its charter, tlie city of Fort Worth was empowered to back assess for all delinquent taxes sued for. American Indemnity Co. v. City of Austin, 211 S. W. 812 ; Texas Fidelity & Bonding Co. v. City of Austin, 211 S. W. 818 . In both of those cases writs of error were granted by the Supreme Court, and disposition of the first case by that court appears in 112 Tex. 239 , 246 S. W. 1019 ; and the second case in 112 Tex. 229 , 246 S. W. 1026 . But the conclusion of the Court of Civil Appeals in both of those cases that the city of Austin was authorized to make back assessments for delinquent taxes was not disturbed.
We overrule the further assignment by appellants presenting the contention that the city was not entitled to a lien on the notes for the taxes in controversy. Article 1,060, Rev. Civ. Statutes; Mission Independent School District v. Armstrong (Tex. Com. App.) 222 S. W. 201 .
In reply to appellant’s sixteenth and seventeenth assignments complaining of excessiveness of the judgment, the appellee city has filed in this court a remittitur in the sum of $300.34, taxes and penalties recovered on the Carl Smith note for the year 1931. According to testimony of Miss Tina Brooker, secretary and treasurer of appellant, that note was not in existence on January first of that year as it had been foreclosed during the preceding year.
Accordingly, the judgment of the trial court will be so reformed as to credit the same with the amount of that remittitur, but in all other respects the motion for rehearing is overruled. Costs of appeal taxed against appellants and appellee, share and share alike.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/9831187. Public record. Not legal advice.