Corrections are also being made as they are found.
source url In July of there was a change in Texas state sales tax law. The tax rate used in calculating the tax,.
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That they could find no authority on the question by the courts of Texas except the case of Gordon v. Rhodes, S.
Whittaker, reported in S. Railway Co. McMahan, 20 S. In construing article in connection with the Acts of , page , and the Acts of , section six 6 , page , and the Acts of , section six 6 , page , is the statement of facts to be considered as one of the component parts of the transcript? Where a transcript has been filed in this court, either within statutory time, or by the order of this court under the power conferred in article , has this court the power to order brought into this court and filed as part of the record the statement of facts therein, on a proper showing being made for failure to file in this court the statement of facts within the time required by law?
We will condense the statement made by the Court of Civil Appeals in order to deal with the question of law involved. The plaintiffs below gave notice of appeal in due time, and filed in the District Court a statement of facts in the time fixed by law, approved by the judge of the court. The plaintiffs did not perfect their appeal, but, within less than one year from the date of the judgment, sued out a writ of error to the Court of Civil Appeals of the Second District by petition filed April 26, , making oath of inability to pay cost, which was allowed by the judge.
The statement of facts and transcript were filed with the clerk of the Court of Civil Appeals for the Second District, June 24, Parmer County is in the latter district.
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The transcript and statement of facts were forwarded by the clerk of the Court of Civil Appeals of that court to the clerk of the Court of Civil Appeals for the Seventh District, who received them on the 13th day of January, , and filed them and placed the case on the docket of the last named court. The plaintiffs in error made a motion for permission to file the transcript and statement of facts with the clerk of the Seventh District, showing cause why they were not filed in that court in proper time.
The cause shown is sufficient to satisfy that court to permit the filing of the transcript, but it has deemed it advisable to certify the question, as certified above — that is, "Has this court the authority to now allow the statement of facts also to be filed and be considered as a part of the transcript in this case? At the time that article was enacted the statement of facts was copied into the transcript — therefore, filed as a part thereof.
Subsequently, the law provided for statements of fact to be made separately from the transcript.
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It will be seen that the statement of facts is made a part of the record and the only absolute limitation as to the time of filing is "but the same shall not be so extended so as to delay the filing of the statement of facts, together with the transcript of record, in the appellate court within the time prescribed by law.
When it is made separately from the transcript, it must go to the Court of Civil Appeals with the transcript as "a part of the record.
We answer the question certified that, whatever will excuse delay in filing the transcript will be sufficient to excuse the same delay as to the statement of facts, when filed in time, it being a part of the record. When the law creating the Seventh District took effect, the 9th day of June, , the County of Parmer became subject to the jurisdiction of the Seventh District, and the record in this case not having been filed in the Court of Civil Appeals for the Second District, while the county was a part of that district, it was by operation of law returnable to the Court of Civil Appeals for the Seventh District, and the matter must be considered as if it had never been filed in the Second District, except as that fact would tend to show an effort in good faith to comply with the law.
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Cited By 8 This case has been cited by these opinions: Gerneth v. Lumber Co. Magee Lester v.