Bush v. City of Beloit

Citations

• 105 Kan. 79
• 181 P. 615
• 1919 Kan. LEXIS 22

Syllabus

<p>SYLLABUS BY THE COURT</p> <p>1. Taxation — City of Second Class — Excessive Levy — Taxes Paid under Protest — Recoverable. Where a city of the second class levies a tax of three mills on the dollar for general revenue purposes, under section 11373 of the General Statutes of 1915, and in addition thereto levies a tax of one and one-half mills on the dollar for opening, widening and bringing to grade all streets, avenues, and alleys, and for building bridges, culverts, and sewers, and for footwalks across streets, avenues, and alleys; and levies another and additional tax of three-fourths of a mill on the dollar for paving and improving the squares and areas formed by the crossing of streets, avenues, and alleys; each of the two taxes last named is excessive and illegal; and if such taxes are involuntarily paid they may be recovered by the taxpayer.</p> <p>2. Same — Cities of Second Class — Limit of Taxation for “General Purposes.” Section 11373 of the General Statutes of 1915 authorizes cities of the second Class to levy a tax of three mills on the dollar for general city purposes.</p> <p>3. Samie — Illegal Taxes Paid under Protest — Recoverable. Railway Co. v. City of Humboldt, 87 Kan. 1, 123 Pac. 727, followed concerning the collection of illegal personal property taxes paid on December 20, under protest.</p>