Raleigh v. Salt Lake City
Utah Supreme Court
Appeal from district court, Salt Lake county; A. N. Cherry, Judge. Assumpsit by A. H. Raleigh against Salt Lake City for money had and received. Defendant had judgment, and plaintiff appeals. “Where an illegal tax is paid, under protest, to one who has authority to enforce its collection, it is an involuntary payment, and may be recovered back, if the tax is illegal.”
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Appeal from district court, Salt Lake county; A. N. Cherry, Judge. Assumpsit by A. H. Raleigh against Salt Lake City for money had and received. Defendant had judgment, and plaintiff appeals. “Where an illegal tax is paid, under protest, to one who has authority to enforce its collection, it is an involuntary payment, and may be recovered back, if the tax is illegal.” Sandwich Glass Go. v. Barton, 4 Met. 181; Joyner v. School District, 3 Cush. 567; Grimm v. School District, 57 Pa, St., 434; Trumbull v. Campbell, 8 Ill. 502; Bradford v. Chicago, 25 Ill. 349; Laumon v. DeMoimes Co., 29 la. 310;…
1Opinion of the Court
Minee, J.:
This action was brought by plaintiff and appellant to recover several sums of money stated in 148 different causes of action set forth in the complaint, which sums' were paid the defendant through its treasurer by the plaintiff and his, assignors, upon a void sprinkling tax, assessed and attempted to be collected by the defendant treasurer against each of the assignors. The testimony offered by the plaintiff was undisputed, and tended to show, and the court found, that the payments were made by the plaintiff and his assignors in August, 1893, to H. T. Duke, treasurer of the…
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