Weiss v. Chavers

I concur ticmajority’s judgment e, Appellee failed to meet her burden of proof that the taxpayers were coerced into paying the illegal taxes. I write to emphasize that immediacy has long been the touchstone of the coercion exception. For over a hundred years, this court has found coercion only where a taxpayer was forced to choose between paying the disputed tax and suffering an immediate loss of personal freedom or property. Two early cases involving disputed liquor taxes illustrate the point. In Drew County v. Bennett, 43 Ark. 364 (1884), we found an immediate threat where the county…