Falvey v. Board of County Commissioners
Supreme Court of Minnesota
Action in the municipal court of Minneapolis to recover $91.68, the amount of taxes alleged to have been paid under duress. From an order, Holt, J., overruling a-demurrer to the complaint, defendant appealed. A voluntary payment of an illegal and void tax cannot be recovered.
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Action in the municipal court of Minneapolis to recover $91.68, the amount of taxes alleged to have been paid under duress. From an order, Holt, J., overruling a-demurrer to the complaint, defendant appealed. A voluntary payment of an illegal and void tax cannot be recovered. Smith v. Schroeder, 15 Minn. 18 (35); Shane v. City of St. Paul, 26 Minn. 543; De Graff v. County of Ramsey, 46 Minn. 319; Custin v. City, 67 Wis. 314; Joannin v. Ogilvie, 49 Minn. 564; Railroad Co. v. Commissioners, 98 U. S. 541; Forbes v. Appleton, 5 Cush. 115; 2 Desty, Taxn. 788; Elliott, Mun. Corp. § 294; Cooley,…
1Opinion of the CourtMitchell, J.
This was an action brought in the municipal court of Minneapolis to recover an illegal and void real-estate tax paid under alleged duress of property.
It was doubtless suggested by the decision of this court in State v. Empanger, 73 Minn. 337, 76 N. W. 53; the alleged illegality of the tax growing out of the fact that the state board of equalization, in 1894, increased the valuation of acre property in the village of St. Louis Park 50 per cent., without making any increase in the valúa*260tion of land in the Tillage which had been platted in lots. The taxes for the years 1894 and 1895 were…
2Cases cited1 opinion
- State v. EmpangerSupreme Court of Minnesota · 1898
3Cited by21 opinions
- Pettibone v. Cook County, MinnesotaCourt of Appeals for the Eighth Circuit · 1941
- County of Mahnomen v. United StatesSupreme Court of the United States · 1943
- Oakland Cemetery Ass'n v. County of RamseySupreme Court of Minnesota · 1906
- Braddock Iron Mining Co. v. ErskineSupreme Court of Minnesota · 1923
- Wheeler v. Board of County CommissionersSupreme Court of Minnesota · 1902
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