Guaranty Trust Co. v. State

Claimant sued the State of New York on an implied contract for money had and received to recover the sum of $65,155.75 paid by it to the Unemployment Insurance Fund on October 11, 1939, and on January 13, 1940. Exactions from State banks for the period of time covered by claimant’s payments had been held by the courts to be unconstitutional and void. (Matter of Bank of Manhattan Co. [Murphy], 293 N. Y. 515.) Claimant had paid an illegal tax. On that theory claimant’s cause of action to get it back arose immediately that it made the payment. Claimant’s notice of intention to sue was filed…