Gachet v. McCall
Supreme Court of Alabama
Appeal from the Circuit Court of Bullock. Tried before the Hon. J. McCaleb Wiley. This action was brought by James E. Gachet, against Solomon McCall, and was commenced on the 1st day of April, 1870. The facts of the case were thus stated by the chief justice: — “Peters, C. J. — This is an action of assumpsit, brought to recover back money alleged to have been paid under protest, for taxes, penalties, and fees, improperly collected by the tax-collector.
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Appeal from the Circuit Court of Bullock. Tried before the Hon. J. McCaleb Wiley. This action was brought by James E. Gachet, against Solomon McCall, and was commenced on the 1st day of April, 1870. The facts of the case were thus stated by the chief justice: — “Peters, C. J. — This is an action of assumpsit, brought to recover back money alleged to have been paid under protest, for taxes, penalties, and fees, improperly collected by the tax-collector. The evidence offered on the trial below is all set out in the bill of exceptions. In this, there does not seem to have been any conflict. It…
1Opinion of the CourtPeters, C. J.
[After stating the facts as above.] 1. It is unnecessary to go into any question arising out of the improper levy or collection of the taxes assessed upon the plaintiff’s lands, or the interest or penalties thereon, as the plaintiff paid these without protest or objection. They were, therefore, paid willingly, with a full knowledge of all the facts on the part of the plaintiff. Such a payment to the tax-collector, who does not receive or hold the money thus obtained for his own use, does not subject him to a recovery, after he has paid the taxes, interest, and penalties to the county and…
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