Cases argued and decided in the Supreme Court of Texas, during the latter part of the Tyler term, 1874, and the first part of the Galveston term, 1875. Volume 42. Page: 290
viii, 704 p. ; 22 cm.View a full description of this book.
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293 MILLAR V. DOUGLASS. [Term of
Opinion of the Court.
' defendant would be only liable on the part shown to have
"been illegally collected."
REEVES, J. This suit was brought by appellant to recover
damages for extorting from him, as he alleges, the sum of ninety-four
dollars, under the income tax law of 1866, and demand.
ed and received by appellee under color of his office as the as
sessor and collector of taxes for IHouston county, when appellant,
as he states, did not owe the tax.
The plaintiff in his anlended petition alleges that defendant
assessed him on his gross sales, and not on his net income, as
provided by law, and charging that the defendant acted wantonly
and unlawfully in assessing and collecting the tax, with
knowledge that the plaintiff did not owe any part of the same.
The defendant pleads, among other defenses, that if he demanded
from plaintiff any larger sum than was authorized by
law, that it was not knowingly or willfully done, but was an error
of judgment, for which he should not be held responsible,
and that the assessment was made in accordance with plaintiff's
oath andlist of property, and that plaintiff made no objection
at the time.
The Act of 1866, referred to in the pleadings, provides that
"every assessor and collector, or his deputy, who shall exercise
or be guilty of any extortion or willful oppression under color
"of this act, or shall knowingly demand other or greater sums
" than are authorized by this act, etc., shall be liable to pay a
" sum not exceeding double the amount of damages occurring
"to the party injured." (Paschal's Digest, Article 7499.)
The question in the case is, whether the defendant was guilty
of extortion in demanding and receiving from plaintiff the tax
complained of.
The facts stated in the petition constitute a cause of action,
and if sustained by the evidence the plaintiff was entitled to
recover the damages as provided by the Statute.
If the assessment was made in good faith, according to a list
returned by the plaintiff embracing the tax on income as due
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Texas. Supreme Court. Cases argued and decided in the Supreme Court of Texas, during the latter part of the Tyler term, 1874, and the first part of the Galveston term, 1875. Volume 42., book, 1881; St. Louis, Mo.. (https://texashistory.unt.edu/ark:/67531/metapth28531/m1/298/: accessed April 19, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; .