Atlantic Coast Line Railroad v. Mitchell County

1. Assuming, but not actually deciding, that the payment of illegally levied taxes, induced by materially mistaken representations of fact by the county authorities as to the .status of the claim, is not such a voluntary payment as would preclude its being recovered back under the provisions of the Civil C.ode (1910), § 4317 (see, in this connection, 30 Cyc. 1316 (14); 2 R. C. L. 784 (12); 21 R. C. L. 164, 165; 15 Am. & Eng. Enc. *48Law (2d ed.), 1103 (7); Betz v. City of New York, 119 App. Div. 91 (103 N. Y. Supp. 86); 193 N. Y. 625, 86 N. E. 1122), and likewise assuming that' one seeking such…