Court Opinion

ID: 9662409
Source: CourtListenerOpinion
Date Created: 2023-08-23 23:08:28.918755+00
Date Added: 2024-06-11T18:14:39.334198
License: Public Domain

GRAY, Justice.
I concur in the conclusion reached by Chief Justice ARCHER in affirming the trial court’s judgment. I also agree with Justice HUGHES in his concurring opinion. However I do not think the opinion of the Supreme Court in Sam Bassett Lumber Co. v. City of Houston cited by the Chief Justice decides the question here presented. The holding is applicable here only because of the reasoning contained in the opinion. That was a suit for taxes due the city and school district for years subsequent to the 1932 amendment of Sec. 55 of Art. 3, Texas Constitution. There the Court discussed authorities holding that the defense of limitation did not violate Sec. 55 of Art. 3 as' it existed prior to .its amendment in 1932. The Court said [145 Tex. 492, 198 S.W.2d 882]:
“That the Legislature, notwithstanding the constitutional inhibitions, had the power to enact such legislation governing the collection of taxes due any taxing unit, is beyond question. (Citing authorities.) That is true, if for no other reason, simply because such limitation statutes do not release or extinguish the debt, but merely affect the remedy when its enforcement is sought.”