House v. Stone (64 Tex. 677, 1885)

Walker, P. J. Com. App.

The only questions involved in this case arise out of the effect to be given to two tax deeds conveying the property in dispute to one E. M. Daggett, under whose quitclaim deed to Mrs. Fannie W. House the defendants claim title, or, failing in that, the value of improvements made by the defendants on the lot.

The lot was sold for the unpaid state and county taxes for 1877, and for the taxes alike due and unpaid to the city of Fort Worth for the same year. The deeds were made respectively by the state and county assessor and collector of taxes, and the city collector of Fort Worth; that made by the former on May 10, 1878; that by the latter on April 6, 1878. The property was assessed against an “ unknown owner,” and was so sold and conveyed.

We will notice first the second ground of error, to the effect that the evidence warranted a judgment in favor of the defendants sustaining the validity of the tax titles.

In order to constitute a valid tax sale of unrendered property subject to taxation, it is essential that the proper officer shall substantially comply with section 14 of “ An act to define the duties, powers, qualifications of assessors of taxes, and to regulate their compensation.” Acts of 1876, p. 269; R. S., art. 4711. That section provides as follows: “If the assessor of taxes discover any real property in his county, subject to taxation, which has not been .listed to him, he shall list and assess such property in the manner following, to wit: First, the name of the owner; if unknown, say “ unknown.” . . . Seventh, the number of lot or lots. Eighth, the number of the block. Ninth, the true and full value thereof. Tenth, the name of the city or town; and give such other description of the lot or lots, or parcels of land, as may be necessary to better describe the same, and such assessment shall be as valid as if rendered by the owner thereof.”

The only evidence offered by the defendants to show an assessment and listing of the property in question is thus stated in the statement of facts, viz.: “The present assessor for Tarrant county produced the abstract records of his office in which the assessor assessed the property in question in a blank book, and this was the only effort at assessing said plat and property in question, in the following manner, having no words or figures other than as appears on this plat. The following is a perfect fao simile.”

The plat referred to consisted of a diagram on the margin of ruled columns representing a square figure divided in two parts by a perpendicular line; each of these halves being subdivided by parallel lines equidistant from each other, including in all sixteen oblong parallelograms, and each subdivision numbered from one to sixteen inclusive, respectively. Across or on the face of this figure or diagram was marked “A. 2.” The diagram was doubtless intended to represent a block of lots; and “A. 2.” meant “Addition ” — “ block number 2.” The first left hand column contained the figures “1877.” The three remaining columns to the right are thus represented :

W. J. Allen..... 5 500

B. M. Daggett.. 1, 3, 3 and 4 300

W. J. Finley ... 6 300

Jackson Galway 7,8 650

J. J. Jarvis..... 4 300

D. Lewis....... 13 350

W. B. Organ ... 14 300

B. Suley........ 16 3,000

J. D. Templeton 11 350

Unknown...... 9 300

Unknown...... 10 350

Unknown ..... 13 350

Unknown ...... 15 800

The schedule thus presented was probably intended to represent the owners and the unknown owners of the lots indicated by the numbers opposite their names and opposite to the word “ unknown,” and also the amount of value of the respective lots as assessed by the assessor of taxes; but it failed to comply with the requirements of the statute above quoted, and it does not afford such evidence of a valid assessment of the property as will support a sale of it for taxes. It contains no recitals which show that the assessor did, as such officer, make the assessment which the schedule and plat indicates he may have designed to make. T