Bank of Santa Rosa v. Chalfant

Citations

• 52 Cal. 170

Syllabus

<p>Tax Paid undbb Pbotest.—To enable one to recover back a tax illegally assessed, and paid under protest, it must appear tbat the tax was delinquent, and that the officer to whom it was paid was armed with authority, real or pretended, to seize property, and threatened to do so.</p>