Chicago, St. P., M. & O. Ry. Co. v. Mundt

Section 6826, R. C. 1919 (originating as section 1, c. 289, Laws 1915), provides as follows:

“Payment Under Protest. Any person against whom any tax is levied or who may be required to pay the same, who pays the same under protest to the treasurer authorized to collect the same, giving notice at the time of payment of the reasons for such protest may, at any time within thirty days thereafter, commence an action against such treasurer for the recovery thereof in any court of competent jurisdiction, and if the court determines that the same was wrongfully collected, in whole or in part, for any…