Meek v. McClure

Citations

• 49 Cal. 623

Syllabus

<p>Assessoe mat Appoint Deputies.—The Legislature has the authority to provide that assessors may appoint deputies with power to perform official acts in the names oí their principals, and an assessment made by such deputies is valid.</p> <p>Enromo op Facts,—If there are no findings of facts as such filed, and the Court renders a decision in writing in which certain facts are recited, the facts recited in the decision will be accepted by the Appellate Court as having been found.</p> <p>Compdaint m Action to Recoveb Back Taxes Paid.—There is no rule of pleading which requires a party who sues an officer to recover back money illegally exacted from him, to aver in his complaint the precise amount of money which was illegally exacted, but he may recover an amount less than that stated in the complaint.</p> <p>Recovery of Money paid under Duress.—If money illegally exacted is paid, under coercion, to a party for his own use, no protest is necessary in order to lay the foundation for an action to recover it back.</p> <p>Payment or Money to an Oeeioer under Duress.—If a public officer who illegally demands money of a person and exacts the payment thereof by coercion has notice of the facts which render the demand illegal, the party who pays him the money need not make the payment under protest in order to be able to recover it back, but if the officer has no notice of such illegality, 'a protest is necessary.</p> <p>Idem.—When a protest is necessary to enable a party who pays money to an officer, illegally exacted, to recover it back, the protest must state the grounds upon which the party paying the money claims that the demand is illegal.</p> <p>Money Paid Under Protest.—If a Board of Equalization increases the assessed value of a tax-payer’s property without having acquired jurisdiction to do ’ so, and the money is paid to the Tax Collector under protest and under coercion, and there is nothing in the assessment roll or documents which come to the hands of the Tax Coll