Chicago, Milwaukee, & Puget Sound Railway Co. v. Bowman County
North Dakota Supreme Court
Appeal from tbe District Court of Bowman County, Nuessle, J. Action to recover taxes illegally levied, which were paid under protest. Judgment for plaintiff. Defendant appeals.
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Appeal from tbe District Court of Bowman County, Nuessle, J. Action to recover taxes illegally levied, which were paid under protest. Judgment for plaintiff. Defendant appeals. Statement of facts by Bruce, J. This is an action to recover excess taxes to the amount of $451.79, which were paid by the plaintiff railway company under protest to Bowman county, the excess levy being due to the levy of 20 mills for school purposes, when a levy of 17 mills would have produced more than the amount certified to the county auditor by the officers of said school district, and to the levy for general…
1Opinion of the CourtBruce, J.
(after stating the facts as above). The only question that is presented to us by the briefs of counsel for determination is whether tbe plaintiff was precluded from recovering by reason of the fact that it made a voluntary payment.
We are satisfied that the payment was not so far voluntary as to preclude a recovery. This is not a case where the illegal portion of tbe taxes was paid in order to obtain a statutory rebate on tbat portion of tbe tax which was paid under protest, and this even if we can look upon tbe penalty as a rebate, but to escape tbe penalty on tbat portion and tbe far larger…
2Cases cited22 opinions
- Oceanic Steam Navigation Co. v. StranahanSupreme Court of the United States · 1909
- Atchison, Topeka & Santa Fe Railway Co. v. O'ConnorSupreme Court of the United States · 1912
- Swift & Co. v. United StatesSupreme Court of the United States · 1884
- Robertson v. Frank Brothers Co.Supreme Court of the United States · 1889
- Gaar, Scott & Co. v. ShannonSupreme Court of the United States · 1912
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3Cited by7 opinions
- Ford Motor Co. v. StateNorth Dakota Supreme Court · 1930
- Great Northern Railway Co. v. MustadNorth Dakota Supreme Court · 1948
- William Clairmont, Inc. v. StateNorth Dakota Supreme Court · 1977
- Ford Motor Co. v. StateNorth Dakota Supreme Court · 1935
- Cunningham v. PottsDistrict Court, W.D. Washington · 1925
2 more not listed; retrieve them via the Exa API.