City of San Angelo v. E. P. Deutsch.

Summary

The Texas Supreme Court held that the City of San Angelo is not estopped from asserting its tax lien despite erroneous entries by a tax collector, because the collector lacked authority to accept payment and the city received no benefit. The plaintiff's petition was found to state no cause of action, so the district court's dismissal was affirmed and the Court of Civil Appeals' reversal was reversed.