El Paso daily herald. (El Paso, Tex.) 1881-1901, 1897-02-12
Back Tax Suits.

| The suits of the city of Dallas against
delinquent tax payers will come up for
trial in the district court, in Feb
ruary, says the Dallas News. The
defendants claim that the city proceed
ed to collect the taxes in an irregular
manner, that the council levied the
taxes before the rolls were turned in by
the assessor, and that these rolls were
not approved by the council as provided
! by the ordinances of the city. The
defendants further claim that the city
| board of appeals is not constitutional,
| because no city has a right to have
such body, but that the power to act
; in this connection is vested in the
county commissioner court by the
constitution.
The city answers with the claim that
all the proceedings were regular: that
were any irregularities found they
would not under the law vitiate the
levy; that the constitution authorizes
| the board of appeals, inasmuch as it
authorizes the legislature to create
cities and authorize the levy of taxes
by cities, and this power carr les with it
the necessary power to do everything
necessary to levy and collect taxes, and
the board of appeals Or somebody Of
that character is necessary for the levy
ing and collection of taxes.
Capt. A. P. Wozencraft, the city at
torney, said yesterday:
There are a number of cases pend
ing in each of which different questions
are raised by the defendants. If the
court should find that any of the points
laid down by the defendants are well
taken and they are of such charac ter
as TO prejudice the right of the city to
collect it's taxes, all of these irregular
tiles may be corrected by the city coun-
ell, especially as the irregularities are
largely claimed to be due to the failure
of the different officers of the city gov
eminent to comply with the city's or
dinances.
"There appears to be no doubt that
the city has the right to collect its
taxes, and there are now suits pending
which l have brought against tax
payers to the amount of probably $780,
900. The defense of the statute of
limi tation seems to have been aban-
doned by most of the ATTORNEYS who
represent the defenses of these cases
as unfounded and as not available. 1t
has been repeatedly decided by the
supreme court of the state of Texas
and of all other states in the union that
irregularities in the assessment of
property will not prevent recovery.
The inclination of the courts is to give
greater effect than heretofore to the
powers of cities as well as counties and
states in the collection of taxes. Very
soon the city Of Dallas will apply for a
new charter. 1t it is determined by
by our courts that our charter pro-
visions are defective we will amend
them when we get new charter.
1.-The defeat of the city in one of
these tax suits would not avail the per-
son owing taxes, because of the fact
that under the city's charter it has a
right to relevy and reassess the taxes
at any time, and if the city doesn't get
its taxes Immediately. it will get all
of them and interest thereon eventual
ly. 1t is possible to litigate over very
nearly anything, but [ know of few in
stances in which regularly levied ad
valorem taxes for the current support
of government have been finally de-
feated. If the living DEBTOR doesn't
paw them his executors and admins
traitors finally have to-"