Bunn v. . Maxwell, Comr. of Revenue

Tbe taxes in question were levied under tbe Kevenue Act of 1927 (cbap. 80, Public Laws 1927), wbicb, in terms, provides tbe following method for recovering taxes illegally collected or unlawfully assessed thereunder:

“Section 464. No court of this State shall entertain a suit of any kind brought for the purpose of preventing the collection of any tax imposed in this act. Whenever a person shall have a valid defense to the enforcement of the collection of a tax assessed or charged against him or his property such person shall pay such tax to the proper officer, and notify such officer in…