Trott v. State
North Dakota Supreme Court
From an order of tbe District Court of Grand Forks County, Cooley, -J., defendant appeals. “Tbe plaintiffs’ complaint does not show whether or not tbe tax was paid under protest, and where paid without protest it cannot be recovered.” Diocese v. Cass County, 28 N. D. 209; Lewis v. San Francisco, 2 Cal. App. 118, 82 Pac. 1196; Phoebus v. Manhattan Social Club, 105 Ya. 144, 8 Ann. Cas. 667; 45 Am. Dee. p. 156 and note, Compulsion of Legal Process; Cooley, Taxn.
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From an order of tbe District Court of Grand Forks County, Cooley, -J., defendant appeals. “Tbe plaintiffs’ complaint does not show whether or not tbe tax was paid under protest, and where paid without protest it cannot be recovered.” Diocese v. Cass County, 28 N. D. 209; Lewis v. San Francisco, 2 Cal. App. 118, 82 Pac. 1196; Phoebus v. Manhattan Social Club, 105 Ya. 144, 8 Ann. Cas. 667; 45 Am. Dee. p. 156 and note, Compulsion of Legal Process; Cooley, Taxn. Bd ed. 1400, note 2, 1495. “Money voluntarily paid with full knowledge of the fact and circumstances under which it is paid, although…
1Opinion of the Court
Christianson, Ch. J.
One Ormand Peniston, a resident of Grand. Forks county in this state, died testate, October 8, 1913, and his last will and testament was duly admitted to probate in the county court of Grand Forks county on December 20, 1913. The plaintiffs herein were legatees under said -will, and by the final decree there was set over to each of said plaintiffs their respective distributive shares of said estate. *616The plaintiffs were and are British subjects. By an order of the county court entered on or about January 30, 1915, the county court fixed the cash value of such distributive…
2Cases cited8 opinions
- Whitney v. RobertsonSupreme Court of the United States · 1888
- McKeown v. BrownSupreme Court of Iowa · 1914
- Fischer v. DolwigNorth Dakota Supreme Court · 1915
- Reichert v. ReichertNorth Dakota Supreme Court · 1919
- Minneapolis, St. Paul, & Sault Ste. Marie Railway Co. v. StutsmanNorth Dakota Supreme Court · 1915
3 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Bryan v. MillerNorth Dakota Supreme Court · 1944
- Schillerstrom v. SchillerstromNorth Dakota Supreme Court · 1948
- Ford Motor Co. v. StateNorth Dakota Supreme Court · 1930
- Rasmusson v. SchmalenbergerNorth Dakota Supreme Court · 1931
- Estate of Gonsky v. RegisterNorth Dakota Supreme Court · 1952
2 more not listed; retrieve them via the Exa API.