Hopkins v. City of Butte
Montana Supreme Court
Appeal from Second Judicial District, Silver Bow County. Action against a city to recover taxes paid. Judgment of nonsuit was rendered for the defendant by McHatton, J. Statement of the case by the justice delivering the opinion. Plaintiff sues to recover from the defendant §51,028.50, paid July 28, 1891, by her to the defendant, on a special assessment for sewer tax.
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Appeal from Second Judicial District, Silver Bow County. Action against a city to recover taxes paid. Judgment of nonsuit was rendered for the defendant by McHatton, J. Statement of the case by the justice delivering the opinion. Plaintiff sues to recover from the defendant §51,028.50, paid July 28, 1891, by her to the defendant, on a special assessment for sewer tax. Appellant in her complaint sets up that, when she paid the tax, she protested against the payment, and claimed that the tax was illegally levied and void, and that the payment thereof was compulsory. She pleads that no…
1Opinion of the CourtHunt, J.
Several points are raised by the defendant’s motion for a nonsuit, but we prefer to confine our opinion to a single question presented, — whether an action of assumpsit can be maintained to recover money paid for taxes upon a special tax assessment, where such payment has been made before the penalty for nonpayment is assessed or due, but where one who has made such payment notified the treasurer of the city, at the time of the payment, that she paid under protest, and that she intended to sue to recover back. We pass upon this question, because, by the record, the appellant is forced into…
2Cases cited12 opinions
- Little v. BowersSupreme Court of the United States · 1890
- Railroad Co. v. CommissionersSupreme Court of the United States · 1879
- Erskine v. Van ArsdaleSupreme Court of the United States · 1872
- Swift v. . City of PoughkeepsieNew York Court of Appeals · 1868
- Newman v. . Supervisors of Livingston Co.New York Court of Appeals · 1871
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3Cited by2 opinions
- Reilly v. HathewayMontana Supreme Court · 1912
- Barrett v. ShannonMontana Supreme Court · 1897