Freeman v. State’s Empirical Analysis

Citation profile

4 state decisions

Most-quoted passages

The sentences later courts lift from this opinion, ranked by how many decisions quote each — the parts of the opinion doing the work. These counts are smaller than the citation total above because most of the 4 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. ““The Legislature has made the introduction of an approved delinquent tax roll sufficient to make a prima facie case. R.S. Art. 7326. We think it was clearly the legislative intent that said rolls should be introduced in evidence in a tax suit such as this, and that substitution of other and weaker evidence does not satisfy the requirements of the law. This view is further fortified by the fact that foreclosure of the tax lien on realty, followed by a sale thereof, is a harsh remedy, and to justify divesting an owner of his title, a strict adherence to the requirements of the law must be had. Only by such strict adherence can it be a judicial proceeding as contra-distinguished from a summary proceeding. As we construe the law relating to the collection of delinquent taxes, antecedent things necessary to fix a valid tax lien, and consequent authority to foreclose it, must result only from what the tax records show. Due process requires as much. See also: Chisholm v. Adams, 71 Tex. 678 , 10 S.W. 336 ; Miller v. Vance, 107 Tex. 485 , 180 S.W. 739 ; Crocker v. Santo Consolidated School Dist., Tex.Civ.App., 116 S.W.2d 750 ; Syl. 12-14; Broocks v. State, Tex.Civ.App., 41 S.W.2d 714 ; Garza v. City of San Antonio, Tex.Com.App., 231 S.W. 697 ; Gifford Motor Co. v. Phillips, Tex.Civ.App., 55 S.W.2d 1087 ; 40 Tex.Jur., pages 227, 228, Para. 161 and 162.””

   1 later decision quote this exact passage
   e.g. City of Lone Oak v. Wallace