Tuttle v. Everett
Mississippi Supreme Court
Error to the Circuit Court of Carroll County. Hon. H. O. Davis, Judge. Defendant in error brought suit in the justice’s court against plaintiff in error as tax collector of Carroll county to recover $73.37, the amount of taxes by him illegally paid. The justice gave judgment for plaintiff in his court, and the defendant took an appeal to the circuit court, where a trial was had, with a like result, and the case comes to this court on writ of error.
1Opinion of the CourtPeyton, C. J.
This was a suit brought by the defendant in error against the plaintiff in error, to recover the sum of $73.37, paid by the said T. C. Everett as taxes to the said L. Tuttle as tax collector of Carroll county.
It is insisted on the part of the plaintiff in error that the taxes were voluntarily paid, and for that reason cannot be recovered back from the tax collector. This would a be correct legal proposition, where the property is properly taxable,- and there was a mere irregularity in the levy or collection of the tax. But where the assessment and levy of the tax is illegal and void, the tax…
2Cases cited2 opinions
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