Atchison, Topeka & Santa Fe Railway Co. v. City of Humboldt

Citations

• 87 Kan. 1
• 123 P. 727
• 1912 Kan. LEXIS 78

Syllabus

<p>SYLLABUS BY THE COURT.</p> <p>1. Taxation — Excessive Levy — “General Revenue Purposes.” Where the officers of a city of the second class have made a levy of ten mills on the dollar for general revenue. purposes they can not levy an additional tax to pay indebtedness incurred for the same purpose and payable out of the same fund, although designated by another name and placed in a different class.</p> <p>:2. Illegal Taxes — Paid under Protest — Recoverable. Where an illegal tax is levied on the property of a taxpayer, which he is compelled to and does pay, it is to be regarded as an involuntary payment which he may recover back, but if he pays the whole of such tax prior to December 20 of that year, including the second half, due in June of the following year, the advance payment made to obtain a rebate is deemed to be voluntary, and is therefore not recoverable.</p>