RALEIGH BROWN, Justice.
United States Fidelity & Guaranty Company and First Bank and Trust Company of Richardson, Texas, sued for foreclosure of a lien against real property located in Dallas County of Ernest Duane Smith, Jr. for taxes owed by Daniel B. Smith d/b/a Forest-Dallas Oil Company. USF&G, as the surety on the motor fuel distributor and special fuels supplier bonds of Daniel B. Smith, made payment to the State of Texas for unpaid taxes owed by Daniel...
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