Court Opinion

ID: 9827891
Source: CourtListenerOpinion
Date Created: 2023-09-01 17:54:54.202685+00
Date Added: 2024-06-11T12:46:46.946055
License: Public Domain

On Rehearing.
One phase of this case was not emphasized in the original opinion. Appellant, Sam Willis, owed the taxes in controversy. Judgment against him for these taxes was duly taken by the state of Texas, with foreclosure ’of tax lien against his property. This was an honest debt due by him to his state; certainly it shduld not be said that he had the right, unless such was the imperative construction of the tax laws, to defeat this debt in part by bidding in his own property at his own tax sale for less than the amount of the taxes, when the state was tendering a bid for the full amount of the tax debt.
The motion for rehearing is in all things overruled.