Brady v. Brooks

89 S.W. 1052, 99 Tex. 366
Texas Supreme Court·Decided December 4, 1905·No. No. 1495, No. 1496, No. 1497, No. 1498.·Published·Cited by 84 cases

Opinion

GAINES, Chief Justice.

These cases present substantially the same questions and have been argued and submitted as one.

The questions are as to the rights of the county attorney of Travis County and of the district attorney” of the twenty-sixth judicial district of the state of Texas, to prosecute certain suits brought by the attorney-general to recover taxes and penalties under acts passed at the last session of the legislature.

On the 27th day of October, 1905, the attorney-general of the state of Texas brought a suit in the name of the state of Texas against the Higgins Oil & Fuel Company, a corporation, to recover a tax and penalties alleged to have accrued to the state under and by virtue of the provision of an Act of our present legislature commonly known as the “Kennedy Bill.” On the 8th day of November, thereafter, the district attorney and the county attorney of Travis County appeared in court and filed a joint motion praying to be allowed to prosecute the suit and that the attorney-general be excluded from participation in such prosecution. The court (the Hon. Victor L. Brooks, judge of the twenty-sixth judicial district, presiding), overruled the motion.

Again on the 24th day of November, 1905, the attorney-general at the request of the comptroller of public accounts filed in the district court of Travis County a suit against the Houston & Texas Central Bailroad Company to recover penalties provided for by an Act passed at the last regular session of the legislature, commonly called the “Love Tax Bill,” for failure to pay the tax imposed by that Act. On the 28th day of November, the district attorney and county attorney filed in that court a similar motion to that filed in the former case, which was also overruled, the same judge presiding.

The district attorney and the county attorney have each filed a separate petition in each of the cases to compel by the writ of mandamus the presiding judge of the court to admit them to prosecute jointly each of the two cases and to exclude the attorney-general from participating in such prosecution.

The Act which imposes a tax upon the gross receipts of railroad companies, called the “Love Bill,” after fixing the tax to be imposed and providing for certain reports to the comptroller, provided as follows: “Sec. 5. The attorney-general is authorized and required upon request by the comptroller, to bring suit in the name of the state, in Travis County, against the proper parties defendant, to recover all taxes, penalties and forfeitures mentioned in this Act, and venue and jurisdiction of such suits is hereby expressly conferred upon the courts of Travis County. Service of all process issued in such suits may be had upon any officer or agent of such person, firm, association of persons, corporation, or receiver thereof, within this state, and such service shall in all respects be held legal and valid.” (Laws, 1905, p. 338.) The *374 Act of April 17, 1905, commonly known as the “Kennedy Bill” provides a tax upon the gross receipts of individuals and corporations, pursuing various occupations and for making reports to the comptroller. It also prescribes penalties for the failure to make the reports and for the failure to pay the tax. The taxes and penalties in the language of the Act are to be “sued for by the attorney-general in the name of the state” and the venue is given to the courts of Travis County. (Laws of 1905, pp. 358, et seq.)

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Brady v. Brooks, 89 S.W. 1052, 99 Tex. 366 (Tex. 1905).

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