League v. Texas

On August 6, 1898, the state of Texas filed a petition in the district court of San Augustine county, Texas, averring that the defendant was justly indebted to the state of Texas and the county of San Augustine in the sum of $1,305.87, on account of taxes, interest, penalties, and costs due on certain described lands for the years 1884, 1885, 1886, 1887, 1888, 1889, 1890, 1891, 1892, 1894, 1895, and 1896. The prayer was for a recovery of the taxes, interest, etc., and for a decree establishing and enforcing a lien upon the several tracts for the amounts found due upon each. An answer was filed and a trial had, which resulted, on September 9, 1889, in a finding that there was due the state the amount claimed for taxes, atc., a decree that the state recover the amount thereof from the defendant, and adjudging a lien upon the several tracts therefor, and directing a foreclosure and sale. On appeal to the court of civil appeals the decree was modified by striking out the taxes of 1884, all penalties and the personal judgment against the defendant, leaving the decree to stand as a finding of the amount due for taxes subsequent to the year 1884, interest and costs, and a foreclosure of a lien therefor upon the several tracts. This modification reduced the amount of the recovery to $1,232.77, with interest at 6 per cent from September 9, 1899, the date of the decree in the district court. On error to the supreme court of the state the decree of the court of civil appeals was affirmed (93 Tex. 553, 57 S. W. 34), whereupon this writ of error was sued out.

Mr. F. Charles Hume for plaintiff in error.

Messrs. D. E. Simmons and C. K. Bell for defendant in error.

Mr. Justice Brewer delivered the opinion of the court: