Galveston City Co. v. City of Galveston

Citations

• 56 Tex. 486
• 1882 Tex. LEXIS 60

Syllabus

<p>1. Sale of land fob taxes — Subsequent payment of taxes by owner under protest.— That a city tax collector, in his receipt, states the payment of an assessment on lands to have been made under protest, does not affect the character of the payment as voluntary or involuntary, where the lands have already been sold under the law regarding delinquent tax-payers, and bought by the city, and the payment is afterwards made in pursuance of an agreement between the former owner and the city.</p> <p>2. Proposition of owner — Evidence of voluntary payment.— The proposition of a property owner to pay such assessment if the city would remit the interest and penalty allowed by law, though the right be reserved to resort to the courts should he thereafter find occasion, evidences a voluntary payment.</p> <p>3. Protest should be specific.—A protest to be effective should refer specifically to property claimed to be illegally taxed, and not generally to property admitted to be legally taxed as well as the former.</p> <p>4. Payment of illegal demand voluntary — Exception.— The payment of an illegal demand by a party with full knowledge of the facts, except in case of necessity, as to protect one’s person or property, is deemed voluntary.</p>