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To the Honorable Finance Committee of the City Council,

Gentlemen:

In accordance with your request for my opinion upon the matters
referred to in the attached petition, I would respectfully say that the
only question arising under the facts appearing from the papers necessary
to be considered is as to whether or not the description given in the
assessment is a valid description upon which a foreclosure of the tax
lien can be had.

The assessment reads, Lot 6 Block B Tucker's Addition. It ap-
pears from an inspection of the maps of the city of Fort Worth that there
is no Block B in Tucker's Addition other than Block B of the subdivision
of Block 57 of Tucker's Addition. Tucker's Addition as the same is
known on the maps of the city of Fort Worth was laid off by the elder
Tucker, where as I understand the facts to be the subdivision of Block 57
was made by the Tucker heirs for purposes of partition, streets therein
being reserved.

On the facts as represented to me I am inclined to think that the
description is not a correct description of any particular piece of proper-
ty that is sufficiently definite to act as the basis for a legal proceed-
ing as much greater strictness is required than in deeds between parties.
I would not be willing, however, to state positively that this descrip-
tion is bad on account of the fact that though Block B is a part of the
subdivision of Block 57, it is nevertheless the only block B of any charac-
ter or description in said Tucker's Addition, and the question is one that
can be definitely settled only by a resort to the courts. I think that
the question is one of grave doubt, my inclination being towards the fact
that the same is not valid.

This is one of those cases in which it is impossible with any de-
gree of definiteness to judge what a court would do upon the point involved.
If the description is invalid the property would still be liable to re-
assessment, but the city would have to pay the costs of the proceeding and