*1 OFFICE OF THE ATTORNEY GENERAL OF TEXAS

AUSTIN

near Zilrr

3% have yaur lo

reads a6 fol.loset

"The followlr.~~

this oourltyt a inacl

a I mura lfke to tke Qollflt~ and , to refund ths tax*e ae ‘&lirlg Fnae L!g at page 456: *Aa aatlou vi111 not IAs to reaover baok taxes paid uzldar 83 afatake ot fsat, a9 when zia *2 Honorable hei 3. Gilligaa, Ta&e 2 the taxes

own-e of property by xlotakeimys ~_ or another', or rllen a trargaay8.r In one C~istriCt voluntarily ysayo a tax ior aaother district lavisd by detake on hle lauds."

Staytou, Ghief Juatiae, speaking for the SuJr;rs;ne Court of Texas in County of Oelvueton wt. Galveston Gas Co. (1869) 7Z Tax. 590, as.page 513, 10 8. W. 5S3: ;;.i

Vhls actioa is for money had aad received, and tkere csn be so doubt that in order to maintain it it must appear thnt the tar em3 illegal and void and not orerelydirreguly.

that it was sot voluatsrily ua . . . .

TUnuerscoring our8 I

Critz, Juetlce, in the caue of Austin :~atlonal Bask ~8. Sheapsrd (Con, of App. 1934), l2:3 Tex. 27.2, 71 S, PZ. (Zdj 243, said:

*A person who voluutarily izsys an il- lsg0l tax has no olaim for It8 repaymmt.~ as R. c. L. 455; city or Rouston VS. eeeeer, 76 Tex. 3663 Galveston city Co. 'IS. City oZ Galveston, 58 Tex. 4861 "er Soott e; Co, VS. shfinuon, 115 8, V. 361, snd authorities cited on pa:e 364. Thts case was afflmad by the Ufited States Supreme Court, 223 U. S.

460.*

Yiizmms thla rule nig;it at Ilrst blush seen un- neoeaaarily hareh, ths aouud reesoa and gubllo policy be- hind It hna bsen dell stated by Cooley in the followfng passage quoted by C.i,ief Justioe Stayton in City of how&on vs. Jaaob Freeaer, 76 Tsx. 365 at gage 36'7:

Yhst a tax volmtsrily paid cmnot be reoovered, though it ha4 sot the semblance or legality, Is well settled; and ae said by en olenentery writer, 'every mn 18 su.>;msed to ksmw the law, and if he voluatflrily amkeea a payPent which the lsw would not co-~01 hint to make, he ca:!not rifterwnrds assign his iguorenas of the law as the reason why .tiie State should furnish his wltf; lezaf resedi68 . . . Ylstnke oi' fsot can to rtmover it back, acaraely sxlst in such a aase except in ctn- uection with neiflisoaoe, as the illc+3alities wh1e.b render suoh a derra?d a nullity mst appear rro=i tito reccds, t-id the tax payer 1s Just ins mmir bound to inform h:z.welf rhsf *3 the reoorifs shou es are the pab:ic auttiorities. The rule of law Is a rule of sowid ?ublie policy elao; it la a rule of quiet as vv3l.l. as of good faith, and proaludes the coirrte bairg ol;oupied in undoing the arre.ageaents of prtles rbioh they have voluntarily made, and into.

which thuy have mt beoa drawn by f,-auC: or aooidtmt, or by any exousable lr,oranoe of their 1egU rl.@ts and llabiUtlas.* Cooley on Tax 839.'@