Johnson v. Grady County
Supreme Court of Oklahoma
Error from District Court, Grady County; T. P. Clay, Judae. Action by E. B. Johnson against Grady County to recover taxes paid. Judgment for the defendant, and plaintiff brings error. Defendant in error will be called “defendant” and plaintiff in error will be called “plaintiff” in this opinion for the sake of convenience.
Read the full summary
Error from District Court, Grady County; T. P. Clay, Judae. Action by E. B. Johnson against Grady County to recover taxes paid. Judgment for the defendant, and plaintiff brings error. Defendant in error will be called “defendant” and plaintiff in error will be called “plaintiff” in this opinion for the sake of convenience. This suit was instituted in the district court of Grady county, Okla., to recover certain taxes paid to Grady county, Okla., on lands allotted to a citizen of one of the Five Civilized Tribes of Indians, the title to the lands being in the original allottee at the time the…
1Opinion of the Court
Defendant asserts the following three propositions:
"First Proposition. The universal and well-established rule is that taxes voluntarily paid cannot be recovered unless paid through mistake of fact and not of law, provided the mistake of fact was not caused by the taxpayer's own neglect of duty, or unless paid under duress.
"Second Proposition. That part of section 14, c. 152, Session Laws of Oklahoma 1910-11, which provides, 'And if any such taxes so erroneously assessed shall have been paid, the same shall be a valid charge against the county and shall be refunded by the board of county…
2Cases cited32 opinions
- Field v. ClarkSupreme Court of the United States · 1892
- Ballentyne v. WickershamSupreme Court of Alabama · 1883
- State v. BryanSupreme Court of Florida · 1905
- Anderson v. RitterbuschSupreme Court of Oklahoma · 1908
- Gardner v. CollectorSupreme Court of the United States · 1868
27 more not listed; retrieve them via the Exa API.
3Cited by37 opinions
- Mercury Machine Importing Corp. v. City of New YorkNew York Court of Appeals · 1957
- Associated Industries of Oklahoma v. Industrial Welfare CommissionSupreme Court of Oklahoma · 1939
- State Ex Rel. Short v. JohnsonSupreme Court of Oklahoma · 1923
- Chivers v. Board of Com'rs of Johnston CountySupreme Court of Oklahoma · 1916
- State v. State Ex Rel.Supreme Court of Oklahoma · 1930
32 more not listed; retrieve them via the Exa API.