Carlile v. Eldridge
Carlile v. Eldridge
Opinion of the Court
Opinion by
§ 986. Jurisdiction of county court; amount in controversy; several plaintiffs. Several plaintiffs joined in an injunction suit in the county court to restrain the collection of taxes levied against their property. The aggregate amount of the taxes was more than $200, but the taxes of no one of the plaintiffs amounted to that sum. Held, that the joinder of several tax-payers in the suit was not improper, and that the jurisdiction of the court as to the amount in controversy was to be determined by the aggregate amount of the taxes of all the plaintiffs, and that this amount being over $200 the county court had jurisdiction.
§ 987. Injunction to restrain collection of taxes; rules in relation to. As a general rule equity will not interfere to restrain a tax which is illegal or void, merely because of its illegality, but there must be some special circumstances attending the injury threatened to distinguish it from a mere trespass, and thus bring the case within some recognized head of equity jurisprudence; otherwise the person aggrieved will be left to his remedy at law. [High on Inj. § 354.] But this general rule allows of many exceptions. [Hilliard on Inj. p. 463; Ottowa v. Walker, 21 Ill. 610.] The supreme court of this state, in Blessing v. City of Galveston, 42 Tex. 641, in discussing the above stated general rule and its excep
§ 988. Injunction to prevent cloud upon title. Where relief is sought to prevent a cloud upon title, it will only be granted in those cases where the illegality or irregularity complained of exists dehors the record. And where the objection to the validity of a tax or assessment appears upon the face of the proceedings by which alone the adverse party can claim title to the land sold for the unpaid tax, equity will not enjoin. [High on Inj. § 368.]
§ 989. Taxation; power of municipalities to tax; construction of grant of such power. It is an unquestioned rule of universal application, according to all the authorities, to construe a grant of the sovereign power to tax, made by the state to one of its municipalities, with strictness. [Cooley on Taxation, 209.] A municipality does not possess an inherent power to levy taxes; it can do so only through the delegation of the power to it by the state, and
§ 990. School tax, under constitution of 1876, levied by city of Brenham, held to be without authority of law* In 1S76, after the adoption of the state constitution of that year, the city of Brenham, under authority of article XI, sec. 10, of the constitution of 1876, proceeded to submit to a vote of the tax-payers of that city the question as to whether a tax of one-half of one per cent., for the support of public free schools of that city, should be levied and collected. By a vote of two-thirds of the taxpayers voting, the tax was authorized to be levied and collected. This suit was brought by several of the taxpayer’s to enjoin the collection of the tax, upon the ground that it was illegal. Held, that the city of Brenham, under its charter, had no power to levy and collect the tax, and that neither the constitution or statutes then' in force conferred any such power upon it, and that the levy and attempted collection of such tax was without authority of law, and the judgment of the county court, perpetually restraining the collection of the tax, was affirmed.
Affirmed.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.