McKAY, Justice.
This is an appeal from a summary judgment rendered in the trial court against appellant. The appellee City sued Nate Rhodes and David P. Bell, both individually and both doing business under the assumed name of Pleasuretime Beverages, for delinquent personal property ad valorem taxes, Rhodes for 1974 and Bell for 1975 and 1976. Rhodes, appellant here, filed a plea to the jurisdiction of the court in which he alleged that the City had filed a previous...
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