C. & J. Michel Brewing Co. v. State
South Dakota Supreme Court
Original'action by the C. & J. Michel Brewing Company against the state and another. Where money is paid and received under a mistake of law, relief can be had in the courts of this state.
Read the full summary
Original'action by the C. & J. Michel Brewing Company against the state and another. Where money is paid and received under a mistake of law, relief can be had in the courts of this state. State v. Zophy, 14 S. D. 119; Bruner v. Stanton, 43 S. W. 411; Bruner v. Clay City, 38 S. W. 1062; Fecheimer v. Louisville, 2 S. W. 65; Louisville v. Anderson, 79 Ky. 344. Where the taxing officers of a state, under an unconstitutional law, by threats of imprisonment and destruction of the party’s property, with apparent power to carry such threats into effect, exacts a tax, the party so paying such tax…
1Opinion of the CourtHaney, J.
It is established by the pleadings that the plaintiff is a Wisconsin corporation engaged in manufacturing and selling lager beer and other malt liquors; that to facilitate the sale of its manufactured products in this state it operated warehouses or depositories at Sioux Falls, Salem, and Red-field; that it paid the state as license fees, under the provisions of chapter 72, p. 203, Laws of 1897, $300, about April 29, 1897, and $1,800 about July 1st in each year from 1897 to 1900, inclusive; that no part of these sums has been repaid; and that the plaintiff’s claim was presented to and…
2Cases cited15 opinions
- Weber v. KirkendallNebraska Supreme Court · 1895
- Lester v. Mayor of BaltimoreCourt of Appeals of Maryland · 1868
- Peebles v. City of PittsburghSupreme Court of Pennsylvania · 1882
- Wolfe v. MarshalSupreme Court of Missouri · 1873
- Town of Brazil v. KressIndiana Supreme Court · 1876
10 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- City of Miami v. KoryDistrict Court of Appeal of Florida · 1981
- Mullen v. DwightSouth Dakota Supreme Court · 1919
- Security Nat. Bank of Watertown, SD v. YoungCourt of Appeals for the Eighth Circuit · 1932
- Amoco Oil Co. v. GomezDistrict Court, S.D. Florida · 2000
- Hood v. Sioux Steel Co.South Dakota Supreme Court · 1939
6 more not listed; retrieve them via the Exa API.