Howell v. Board of Commissioners
Idaho Supreme Court
APPEAL from District Court, Ada County. No authorities cited on question decided. A tax voluntarily paid cannot be recovered back; the authorities are generally agreed, and it is immaterial in such a case that the tax has been illegally paid, or even that the law 'under which it was paid is unconstitutional. The principle is an ■ancient one .in the common law, and is of general application.
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APPEAL from District Court, Ada County. No authorities cited on question decided. A tax voluntarily paid cannot be recovered back; the authorities are generally agreed, and it is immaterial in such a case that the tax has been illegally paid, or even that the law 'under which it was paid is unconstitutional. The principle is an ■ancient one .in the common law, and is of general application. Every man is supposed to know .the law, and if he voluntarily makes a payment which the! law cannot compel him to make, he cannot afterward assign his ignorance of the law as the reason why the state…
1Opinion of the CourtSullivan, C. J.
— The appellant, William Howell, presented his claim against the county of Ada, for a rebate of taxes paid on five thousand head of sheep for two and one-third months, for sixty-eight dollars and ninety-seven cents. The board of commissioners of said county disallowed said claim. Thereupon said Howell appealed to the district court, where *155the case was tried de novo upon an agreed statement of facts, and the order of the board of commissioners was affirmed. This appeal is from the judgment of the district court affirming the order of said board. It appears from the agreed stipulation of facts…
2Cases cited2 opinions
- Hayes v. County of Los AngelesCalifornia Supreme Court · 1893
- Hampton v. DilleyIdaho Supreme Court · 1892
3Cited by20 opinions
- Lockyer v. City and County of San FranciscoCalifornia Supreme Court · 2004
- In Re Contempt Proceedings of BrainardIdaho Supreme Court · 1934
- City of Idaho Falls v. PfostIdaho Supreme Court · 1933
- Albrethsen v. StateIdaho Supreme Court · 1939
- State Ex Rel. Nielson v. City of GoodingIdaho Supreme Court · 1953
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