MULDROW v. TEXAS FROZEN FOODS

No. A-6029.

299 S.W.2d 275 (1957)

A. M. MULDROW, Secretary of State, et al., Petitioners, v. TEXAS FROZEN FOODS, Inc., Respondent.

Supreme Court of Texas.

Rehearing Denied March 20, 1957.


Attorney(s) appearing for the Case

John Ben Shepperd (Former) Atty. Gen., W. V. Geppert, L. P. Lollar, Henry Gates Steen and C. K. Richards, Asst. Attys. Gen., for petitioners.

Kelley, Looney, McLean & Littleton, Willard E. Dollahon & Ralph L. Alexander, Edinburg, for respondent.


WALKER, Justice.

On the principal question involved in this case, we hold that a check for taxes delivered to the collecting official on the last day allowed for payment and thereafter returned unpaid by the drawee bank does not constitute a timely payment of such taxes, even though the instrument was dishonored solely because of a mistake on the part of the bank and is paid when presented a second time.

Texas Frozen Foods, Inc., respondent, is a private corporation...

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