A. S. Victory v. the State of Texas

Summary

The Texas Supreme Court affirmed the Court of Civil Appeals' judgment, holding that res judicata bars a new suit over the 1932 royalty tax assessment, the trial court did not abuse discretion in allowing amendments, the erroneous listing of property did not invalidate the assessment, the board of equalization had jurisdiction despite alleged notice issues, and certified copies of tax records are admissible evidence.