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SMITH v. STATE

No. 11511.

420 S.W.2d 204 (1967)

Fred SMITH dba Aragon Ballroom and C. D. Wyche, Appellants, v. The STATE of Texas, Appellee.

Court of Civil Appeals of Texas, Austin.

Rehearing Denied October 4, 1967.

Second Motion Denied November 1, 1967.

As Amended January 30, 1968.

Attorney(s) appearing for the Case

Small, Herring, Craig, Werkenthin & Shannon, Fred B. Werkenthin, Austin, for appellants.

Crawford C. Martin, Atty. Gen., George Cowden, First Asst. Atty. Gen., A. J. Carubbi, Jr., Executive Staff Asst. Atty., Gen., John R. Grace, Gordon C. Cass, Asst. Attys. Gen., for appellee.

O'QUINN, Justice.

The State brought suit against Fred Smith to collect delinquent admissions taxes under chapter 21, Title 122A, Taxation-General, V.A.T.S., claimed to have been incurred in operation of the Aragon Ballroom in Dallas County. By its suit the State also sought to foreclose a tax lien on real property used in operation of the place of amusement and claiming the lien first and superior to any interest owned...

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