Coca-Cola Co. v. Coble

MORRIS, Judge.

By its first five assignments of error, defendant contends that the trial judge erred in ordering that plaintiff is entitled *128to recover any refund for taxes paid by its purchase of taxpaid lids.

Generally, one who voluntarily pays a tax imposed by an unconstitutional law, and does not know that the law is unconstitutional, may not subsequently recover the tax paid. 84 C.J.S., Taxation, § 687, p. 1284; 72 Am. Jur. 2d, State and Local Taxation, § 1087, p. 349. See also Annots., 74 A.L.R. 1301 (1931), 48 A.L.R. 1381 (1927), and cases cited therein. Where payment of the tax is…