Sam Bassett Lumber Company v. City of Houston.

Summary

The Texas Supreme Court reversed the trial court and Court of Civil Appeals judgments in Sam Bassett Lumber Co. v. City of Houston and remanded for entry of judgment for the City of Houston exclusive of the 1933 school taxes, interest, penalties, and attorney's fees. The Court affirmed that the equal‑protection defense is limited to excess over properly assessable taxes, held the city charter’s four‑year limitation provision invalid, and found that the ten‑year limitation for school taxes was available as a defense.