Mallan Bros. v. Bransford

Citations

• 86 Va. 675
• 10 S.E. 977
• 1890 Va. LEXIS 31

Syllabus

<p>1. Assumpsit—Taxes received and paid over—Where tax-payer under protest pays taxes to tax-collector, who, under Code, secs. 410, 411, pays the money over into the treasury, an action of assumpsit for money had and received will not lie to recover the money. Cary v. Curtis, 3 How., 236.</p> <p>2. Prohibition—Issue of execution.—Writ of prohibition will issue to a court that, in action for money had and received, rendered a personal judgment against a tax-collector, to whom, after his refusing a tender of coupons, the money for the taxes was paid under protest, which he at once paid into the treasury, such judgment being void.</p>