City of Vicksburg v. J. & T. Butler
Mississippi Supreme Court
Error to the Circuit Court of Warren County. Hon. U. M. Young, Judge. The case is stated in the opinion of the court. The taxes were voluntarily paid by the defendants in error, and cannot be recovered back. May v. Cincinnati, 1 Ohio St. 268 ; Qahaba v. Burnett, 34 Ala. 400. And, the payment being voluntary, it is immaterial that the tax has been illegally laid, or even that the law under which it was laid was unconstitutional.
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Error to the Circuit Court of Warren County. Hon. U. M. Young, Judge. The case is stated in the opinion of the court. The taxes were voluntarily paid by the defendants in error, and cannot be recovered back. May v. Cincinnati, 1 Ohio St. 268 ; Qahaba v. Burnett, 34 Ala. 400. And, the payment being voluntary, it is immaterial that the tax has been illegally laid, or even that the law under which it was laid was unconstitutional. Cooley on Tax. 566 ; 12 Wall. 209 ; 48 Me. 440; 15 Mo. 563; 29 Md. 415; 58 Ill. 403; 31 Pa. St. 73; 5 Kan. 412 ; 9 Cow. 674. The payment was not voluntary. Tuttle v.…
1Opinion of the Court
Stmt?.alt., C. J.,
delivered the opinion of the court.
The question is, whether the defendants in error could recover the taxes paid to the collector of the city of Vicksburg. When is a payment involuntary and compulsory, in the sense that it may be recovered back ?
In Wahaunee County v. Waller, 8 Kan. 436, the rule is said to be, “The payment must be made on an immediate and urgent necessity so to pay, — as, to release the person or property of the payer from detention, or to prevent an immediate seizure of the one or the other.”
In Massachusetts (Boston Glass Co. v. Boston, 4 Metc. 181), it was…
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