City of San Antonio v. Grayburg Oil Co.

In this cause the oil company brought suit against the city and recovered $247.50, alleged to have been involuntarily paid the city by the company, as taxes assessed in 1922, upon certain tank cars owned by the company, and maintained at the company’s domicile in another town. It is shown, and apparently conceded, that the tax was improperly assessed and collected, and the only defense urged to the oil company’s suit is that the tax was voluntarily paid and therefore is not recoverable.

The chief inquiry, then, is, Was the payment of the taxes voluntary or involuntary? The trial court found…