St. Anthony & Dakota Elevator Co. v. Bottineau County
North Dakota Supreme Court
Appeal from District Court, Bottineau County; Morgan, J. Action by the St. Anthony & Dakota Elevator Company against August Soucie and Bottineau County. Judgment for plaintiff. Defendants appeal. Illegal taxes voluntarily paid, even though paid under protest, cannot be recovered back. 2 Desty on Tax’n, 796; Sonoma County Tax Case, 13 Fed. Rep. 791; Union Pacific Ry.
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Appeal from District Court, Bottineau County; Morgan, J. Action by the St. Anthony & Dakota Elevator Company against August Soucie and Bottineau County. Judgment for plaintiff. Defendants appeal. Illegal taxes voluntarily paid, even though paid under protest, cannot be recovered back. 2 Desty on Tax’n, 796; Sonoma County Tax Case, 13 Fed. Rep. 791; Union Pacific Ry. Co., 98 U. S. 543; Lamborh v. County, 97 U. S. 181; Wabaunsee County v. Walker, 18 Kan. 431; Babcock v. Fondulac, 16 N. W. Rep. 625; St. Joseph County v. Ruckman, 57 Ind. 96; De Baker v. Carillo, 52 Cal. 473; Bucknall v. Story,^…
1Opinion of the CourtBartholomew, C. J.
Action by the St. Anthony & Dakota Elevator Company to recover from Bottineau county and from August *349Soucie, as treasurer of Bottineau county, certain money paid by said company to said treasurer as and for taxes assessed against said company in said county in the year 1895. The case was tried to the court, and plaintiff was successful. The defendants bring the case to this court, but the only issue of fact that this court is asked to retry is whether or not the money so paid for taxes was paid under compulsion. The illegality of the tax is conceded. The testimony upon the controverted issue…
2Cases cited17 opinions
- Hutchings v. LowSupreme Court of the United States · 1873
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- Stover v. MitchellIllinois Supreme Court · 1867
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