Helena v. Dwyer
Supreme Court of Arkansas
Appeal from Phillips Circuit Court. Hance N. Hutton, Judge. STATEMENT BY THE COURT. The appellees, Dwyer Brothers, brought suit in the Phillips circuit court against the appellant to recover certain sums of money which were paid by them at various times from January, 1893, to February 1, 1895, as-a license for keeping a meat market in' the city of Helena, amounting in the aggregate to the sum of $109. The complaint, among other things, alleges that these various amounts were…
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Appeal from Phillips Circuit Court. Hance N. Hutton, Judge. STATEMENT BY THE COURT. The appellees, Dwyer Brothers, brought suit in the Phillips circuit court against the appellant to recover certain sums of money which were paid by them at various times from January, 1893, to February 1, 1895, as-a license for keeping a meat market in' the city of Helena, amounting in the aggregate to the sum of $109. The complaint, among other things, alleges that these various amounts were paid to the said defendant (appellant) against their will, illegally and under protest and duress of law, as a license…
1Opinion of the Court
Wood, J.,
(after stating the facts). Judge Dillon says: “The coercion or duress which will render a payment of taxes involuntary must in general consist of some actual or threatened exercise of power possessed, or believed to be possessed, by the party exacting or receiving the payment, over the person or property of another, from which the latter has no other means, or reasonable means, of immediate relief, except by making payment.” 2 Dillon, Mun. Corp. § 943. Again he says: “Money voluntarily paid to a corporation under a claim of right, without fraud or imposition, for an illegal tax,…
2Cases cited2 opinions
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