Cotton v. Blake

Pred Cotton brought action for recovery of $296.76, taxes paid under protest upon 40 acres of land valued for tax purposes at $1,650. He alleged the value of the land was not more than $400, and that the tax valuation fixed was fraudulent, intentional, and willful, amounting in law to no assessment; “and that he was without remedy except in the equity powers of this court to compel defendant to return what he ought not justly to have demanded.” A' demurrer was sustained to the. petition, from which plaintiff appeals.

Section 9966, C. O. S. 1921, provides a remedy for a taxpayer aggrieved on'…