Shoup v. Willis

Citations

• 2 Idaho 120
• 6 P. 124
• 1885 Ida. LEXIS 9

Syllabus

<p>Taxes — Tax Levy. — Taxes cannot be levied except in the manner and for the purposes designated by law.</p> <p>Statutory Construction. — Statutes authorizing the levy of special taxes should not be so construed as to extend their meaning beyond the clear import of the words used.</p> <p>Recovering Back Illegal Tax. — Taxes illegally assessed and paid may always be recovered, if the collector understands from the payor that the taxes are regarded as illegal and that suit will be instituted to recover them.</p> <p>Pleading — Sufficient Complaint. — The complaint in a suit to recover back an illegal tax paid which avers that the same was paid after notice in writing to the assessor — the defendant — that the tax was illegal and suit would be commenced against him to recover the same, is sufficient.</p> <p>(Syllabus by the court.)</p>