Tuttle v. Everett

Citations

• 51 Miss. 27

Syllabus

<p>1. Taxes: Voluntary payment.</p> <p>When a corporation levies an illegal tax, and the citizen pays it to one who has a formal authority to collect it, such payment is not voluntary hut compulsive, and may he recovered from the tax collector, unless he has paid it over to his superiors, in which event suit must he brought agains* the corporation.</p> <p>2. Same: Void assessment.</p> <p>If an assessment of taxes he made in violation of law, it is a void act, and the collector in enforcing its collection is a trespasser.</p>