Williams v. Miller Levee District No. 2

Hart, C. J.,

(after stating the facts). In Brunson v. Board of Directors of Crawford County Levee District, 107 Ark. 24, 153 S. W. 828, 44 L. R. A. (N. S.) 293, Ann. Cas. 1915A, 493, the court held that, where the statute under which an illegal assessment is made requires that suit be brought by the district directors to collect delinquent taxes, a landowner who, with knowledge of the faieits, pays the taxes illegally assessed, makes a voluntary payment, and cannot recover them hack. It was held that the proper remedy of the landowner would have been to refuse to pay the taxes and defend the…