Case Information
*1 OFFICE OF THE ATTORNEY GENERAL OF TEXAS
AUSTIN i
sonorable K. P. Berms, Jr.
Coun t7 Audi for
K8ll er County
lIempat48dr TeXae
Dear lb. Eepm6l Oplnlou lie. 0-7@38
n Department has reqneate
IC of the Board 6t EqualI- 4, euah Board oonridered Its nald 1944 meetlnF, proceeded durlnr to change such rend1 tlon sheet by addlnp thereto ‘personal wonarty--- $1 ,on!; .r? . , Frank ZcPnl ras not nCt~ifie1 crf such aept- InPr and did not anrear thereat. Frank Echo1 firfit he- came anwised of the acta ni the P.oard of EqualIratlon sheet, or, the 3lnt dar of Janu- chanFllrr rendjtinn ary, 1946 rhetr he rent. to the tax collector t,o nay his Re refused dar but nald taxes. to ma? such taxes their the next dav, February hv check, unm
279 Y,-. W. P. Bems, Jr. - Paw 2 'paid under pretest’.
free of whfah he wrote, Frank that he dld not oa en7 perwonal property lrohol eteter on January 1944, but that he did hare 8uatoU7 an6 (1s) head of mother eowo f~ossa~slem oi about fifteen rhlah belonged to him wm crho was a non-realdent. The tlxed by tbe Board v.alw muah eowa was aumtoaarlly ICehot elalrs that of Bquallratlon at @O.OO eaah. Mr. rear 1944; tor he made aa over prymeat of $lsd6 that suoh paywent was lYYe@l?7 demanded Of bir# he lmtaluntarll7 paid the mm. and that the County of Kallo r BOW owes him sao b l wa af~
'Mr. Babol also with the Bear& O? Equaliaatlon wbleb mafia& blr pbreonal prep- at its 1945 aeetlng, OII abicb arty warn ndu~d ln taluo to @80&O, utount be paid taxes on Jauuary 8lr L*Id. &t that tlw thr armhers oi the Board af Pquall8atiOn agreed rrrballr tb8t such sum of @R&V3 vms lflogal1~ l rmeued aqrlnrt him top 1844, shOuld a?t bare been eolYeatedr but tbrougb iaaUvsrtanoe or IMglOOt ISO Order to i-. teat was put on minutes ot moh,Board.
*Y7 quoatiana arlalng trot the above fasts are as follo~rc
Ma7 the Comisdeners%urt et Kall*r Ceuat;, Texas, IaWullf lrsccr a Warrant * the awouat of @lcle.iM to tbe eald %a& Bsbol in aoadderatlOn tor tha exeeutioa~ br ultl #hak Eebol, 0t a raloamc Of all auita o r l atcsea ot l atlon wblah h e l l.g ht hare apslnst Wa1.l~ Gun tr based an the alnwo transratlims?
2.’ It t.he toreiabs quection 1s an&-- ed in ncpatlrer ma7 Comdselonsrw sitting au a~ Poerd of Squallratlon correct. tbe minutea at said Board at thle in such Eanner as to retlaat act- time, j ts meetln~ In 1944, and ual ocourrence It If o, aould @ rarrant tken bo issued for twrpocms described in questSor I?’ Beth of your questIOns are arnered $3 the nepatfre. From 7our utatement taats, It Indisputably rp f!r. EchoY, wjth !'uTl knorladpe the exact sltua- reare Talc! the taxes 3~ dlsgxte. ‘Thj s 1a conolualre tlan, rolmtarlly *3 : .
Hr. KF. P. Benrs, Jr. - page 3
apalnst his right to raeover name , and comnequantly lt Is aonalurlra rlpht, of tbs Comfsrl~nars to pay him alsfmt ssma belmr a valid antoraeabte dainand l pafnst the oounty* It has lon; been the rule that one who, knowInK that
a tax has bean ll?rga??y assessad l txalnst bfa, toluntarlly pays any Rind duress or 1 am? aoeralon, may not the came without reoaveF It upon ground of ettoh llfeglit~. The taet Vr. Echo? paid the tax *under proted uat.jon, elaoe he was la ao wlmo noawed his l atua? papant does not shange l lt- was flis oase rould stand la a dliterent light lf his roYuntar7. to my mch tax eon18 lega?Yy have beam follorad up by tallure a wnmary impoadtlon ot a penalty, torfelturer or the Ilko, him, l nU be had made tha p&men t to pre+en f ouch pen- agalnat alty or torteltura. fbat aoald bar0 baaa legal dllrbsm, antlt- Lang bin to reeever the peywtt, whsther mado under erpresa pro- test or not.
fn Aumt9.n Xatlona'l Dank vo @mppard, 71 6* If. (2) QU, the Swwemo Court ssldc
*(a) A per@n who ro?untsrl?y pays an ll?eg~l tax hai no slalm tor Its repefment. Qa R.C.T.. p* 465, S 411; City at Boustm v* Foe-r, Pa tex. 555, 13 8. K. 566f Qalrestm City Og* 'I* City ot Qalrar 56 0.x. 455f Bear, Roott & CO. 10 dlhdnnon, 52 ton, Tex. CIT. App. 554, 115 se Il. Qol (rrit ref.), and nthorltfaa eltad on page 354. T his @aso ram l ?f3rm- ed by the United states Qtaprame Court, 223 V. 8. 468, a2 8. ct. aaa, 55 t. ~5. 510. tax under du- A person rho mfn an Illem?
‘(I) rosa has leea? claim fey 3tc repament- * l !! (8) hlress In the lxwm0pt of an llle~l tax
say be either exnress or laplied, the ?e,co? &I ty 20 PX.i te refund fs the saw jn hcth lnntnnccc- p.4R7, z 413. .(R) Vhen worldes the taxnayer to dn
c):? f-al?+ to py tax shall fortej t his rlxht 3rd l~are the cclirt.c c1c.133:~, to bu~!r.e~s In tke stats, to teYa the rick CT harfrg hi6 hjm, be js not requjred rlpht to resort to the courts djsputed and hla husinesc: jnjured while the lnraYldlt~ t~he tax Is kei.ns: adjndi- ca ted . R. C. 1. p. 46s.
Ur. e* P. Asrlas, Jr.
- 4 In the absence of a specific *(lo)
to the sontrary, the iaat that an illen tax im lr not paid under prote8t Is of no inprtanac. ia’ R.C.L. p. 450 8 414.‘
ths unnm holdiac was made l?r tht3$mpme Court In .I311 6. 1c. (6) 687, and ntlll IFaClonaI Riroult Co. v. Gtate, .gaitj in thlon Central TAfe Ins. Co. T* Mmm, Attorney Ccner- al, et al, 188 &e ‘1. (B) (IT-
Tbhe altumtian would not be any different if Board it8 erronuoun @rtler of Equallratlon should now rescind (if la- deed It would haTo the power to do so)* That would be mere ~OIW, and it ooald mot operate to ~l~mlr;e the claim Into 8 legal en- roroeoblu obllg8tion of the OountY , for 6ha rights of the respac- partlea were fixed date of the voluntary payment. tire One arnnot do by indjreotion lo direotly. wIrat he oannot 0 t+xB