56 Ind. App. 49 | Ind. Ct. App. | 1914
Appellee in this ease filed a petition before the Board of Commissioners of St. Joseph County setting up substantially the following facts: That as a corporation organized under the laws of Illinois, and doing business under the laws of Indiana, it was engaged in the manufacture of automobiles, and during 1907 and part of 1908 it had a factory in the city of South Bend, Indiana, for assembling its engines and certain parts; that the bodies of the automobiles were made in the city of Chicago, Illinois, and certain of its property was left in South Bend during the early part of 1909. All the property except that listed in a schedule made a part of the petition by exhibit was in Chicago, and assessed and taxed in the state of Illinois; that by mistake appellee was unjustly and unequitably assessed for property in the State of Indiana in the sum of $36,700 which assessment stands on the tax duplicate of St. Joseph County for the year 1908, when in fact the greatest amount of property owned and held by it in Indiana did not exceed $9,638; that appellee’s property has been levied on by the county treasurer to compel the payment of the sum of $1,197.06, when the total amount of same should be $273.65; “that by reason of the foregoing facts this company has been wrongfully and unjustly and unequitably and erroneously assessed in the sum of and compelled to pay tax in the sum of $923.41, more than is due for the year 1908, and that the treasurer has caused a levy to be made on the property of this company, and has wrongfully, unjustly, unequitably and erroneously compelled this company to pay the sum of $1,197.06 as the taxes for the year 1908; that this company had to pay said treasurer the sum of $923.41 against its will and under compulsion to protect its property and to prevent the sale
The petition was denied and an appeal taken to the court below. Appellant filed a motion to dismiss the appeal on the ground that the court did not have jurisdiction of the subject-matter of the action, which motion was overruled. The cause was submitted to the court for trial, resulting in a finding for appellee and judgment for $994.96.
The case of Stevens v. Smith (1902), 30 Ind. App. 120, 65 N. E. 564, was an action by a taxpayer of Warren County against the county auditor to declare void and cancel an assessment of personal property belonging to him, and for an injunction against the auditor to prevent him from placing the property upon the tax duplicate of the county for taxation in the town of Williamsport, the property having been assessed, and as appellee in that ease contended, hav
Note — Reported in 104 N. E. 876. As to recovery of taxes wrongfully exacted, see 94 Am. St. 426. See, also, under (1) 36 Cyc. 1130; (2) 37 Cyc. 1074; (3) 37 Cyc. 1172, 1174; (4) 11 Cyc. 818.