Manufacturer's Casualty Ins. Co. v. Kansas City

HUNTER, Judge.

This is an appeal by the City of Kansas City from a judgment for $1,748.00 1 in favor of Manufacturer’s Casualty Insurance Company, respondent, on its claim for refund of taxes paid under an admittedly invalid ordinance. 2 The judgment was obtained as a result of a suit filed May 31, 1955.

The sole question presented is whether respondent’s payments of the taxes were voluntarily or involuntarily made.

The parties tried the case to the court upon their written stipulation of facts in which they agreed that:(1) During the years 1950 through 1955 the city assessed against respondent…