Murphy v. Berry

The plaintiff brings his action both as a taxpayer, in his own behalf, and as an assignee of other taxpayers from whom alleged illegal taxes' were exacted. The principal question argued on this appeal is whether the Pontiff was entitled to maintain an action at iaw for a m0ney judgment for the amount of taxes alleged to have been illegally exacted; or whether his sole remedy was pursuant to Section 1417 of the Code of 1897, which requires the board of supervisors to direct the county treasurer to refund taxes illegally exacted. It is the general contention on behalf of the plaintiff that this…