.

**OFFICE OF**  **THE ATTORNEY**  **GENERAL OF**  **TEXAS AUSTIN** 



### sonorable K. **P. Berms,**  **Jr. Coun** **t7** 

### Audi **for K8ll**  **er County**  

### lIempat48dr **TeXae**
**Dear lb.**  **Eepm6l** i

**Oplnlou lie.**  **0-7@38 n** 

**Department**

**has reqneate** 

**IC of**  **the** 

### Board **6t EqualI**  

### 4, euah **Board** 

### oonridered

**durlnr** 

### Its nald 1944 **meetlnF,** 

### proceeded **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 chanFllrr**  **the rendjtinn**  **sheet,** 

### or, **the 3lnt**  

### dar of Janu**ary, 1946**  **rhetr he**  **rent. to**  **the tax**  **collector t,o**  **nay his**  **taxes. Re**  

### refused **to ma?**  **such taxes**  **that** 

### dar but nald their **the next**  

### dav, February 1, 1945 **hv check,**  **unm the** 

### 279

Y,-. W. P. Bems, 

### Jr. - Paw 2

**free of**  **whfah he**  **wrote,** 

### 'paid under **pretest ’** 

**. Frank**  **lrohol eteter**  **that he**  

### dld **not oa**  **en7 perwonal**  **property on**  **January** 

### 1, **1944, but**  **that he**  

### did hare 8uatoU7 **an6** 

### f~ossa~slem **oi** 

### about **fifteen (1s)**  

### head **of mother**  **eowo rhlah**  **belonged to**  **him wm**  **crho was**  **a** 

### non-realdent. The v.alw of **muah** 

### eowa was aumtoaarlly tlxed 

### by tbe Board of Bquallratlon at @O.OO eaah. Mr. **ICehot** 

### elalrs that **he made**  **aa over**  prymeat of $lsd6 

### tor **the** 

### rear 1944; that suoh **paywent** 

### was lYYe@l?7 demanded Of bir# that **he** 

### lmtaluntarll7 paid **the mm.**  **and** that **the County**  **of** 

### Kallor

BOWoweshim

saob l wa af~ 'Mr. Babol also not 

### with the Bear& O? 

### Equaliaatlon **at its**  **1945** aeetlng, **at** 

### wblebmafia& blr pbreonalpreparty warn ndu~d ln taluo to @80&O, OII 

### abicb utount 

### be paid taxes 

### on Jauuary 

### 8lr L*Id. &t that tlw **thr** 

### armhers oi **the Board**  

### af 

### Pquall8atiOnagreed rrrballr **tb8t such**  **sum of**  

### @R&V3 vms 

### lflogal1~lrmeued 

### aqrlnrt him 

### top 1844, **and** 

### shOulda?t bare been eolYeatedrbut tbrougb**iaaUvsrtanoe** 

### or IMglOOt ISO **Order** 

### to that 

### l



### i-. teat was put on **the** 

### 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 awouatof @lcle.iM to 

### tbe **eald %a&**  

### Bsbol in aoadderatlOn tor **tha exeeutioa~**  **br** 

### the ultl #hak 

### Eebol, 0t a 

### raloamc Of all auita 

### orl atcsea otlatlon

wblah he 

## 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 **the** 

### ncpatlrer ma7 **the** 

### Comdselonsrw Court sitting au a~**Poerd** 

### of Squallratlon correct. tbe **minutea** 

### at said Board at thle **time, in**  **such Eanner**  **as** 

### to **retlaat** the 

### act**ual ocourrence**  **It j**  **ts meetln~**  

### In 1944, and 

### If l 

### o, aould @ **rarrant tken**  

### bo issued for **the** 

### twrpocms described in questSor I?’ Beth of your questIOns are arnered $3 

### the nepatfre.
**From** 

### 7our utatement of **the** 

### taats, It Indisputably rp **reare** 

### that **f!r. EchoY,**  

### wjth **a** 

### !'uTl knorladpe of **the exact**  

### sltua**tlan, rolmtarlly**  **Talc! the**  **taxes 3~**  

### dlsgxte. **‘ Thj** **s** 

### 1a **conolualre**:
.



### Hr. KF.P. Benrs, Jr. **- page**  **3**



### apalnst his right to raeover the **name**

### , and comnequantly lt Is aonalurlra of **the** 

### rlpht, of tbs Comfsrl~nars Court to pay **him** 

### alsfmt **the** 

### ssma **not** 

### 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??yassessad l

### txalnst 

### bfa, toluntarlly pays the came without any **Rind** 

### of 

### duress or 1am? aoeralon, may 

### not reoaveF It 

### upon **the** 

### groundof ettoh llfeglit~. **The** taet **that** 

### Vr. **Echo?** 

### paid **the tax**  

### *under proted 

### doesnot shange **the** 

### l

### lt**uat.jon,** 

### elaoehe was la ao wlmo noawed his latua? papant was roYuntar7. **flis** 

### oase rould **stand** 

### la a 

### dliterentlight lf his tallure to my **mch tax**  **eon18 lega?Yy**  

### have beam 

### folloradup **by** 

### a wnmary impoadtlon**ot** 

### a **penalty,** 

### torfeltureror the Ilko, agalnat him, l

**nU** 

### be had made tha **p&men t**  **to pre+en**  **f ouch**  **pen** 

### 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 ton, **56 0.x.**  **455f** 

### Bear, **Roott &**  **CO. 10**  dlhdnnon, 52 **Tex. CIT.**  **App. 554,**  **115 se**  **Il.** 

### Qol (rritref.),and l 

### nthorltfaaeltad on **page 354.**  

### This@aso 

### ram l ?f3rm

### ed by theUnited states Qtaprame Court, 223 V. 8. 468, **a2** 

### 8. ct. aaa, 55 t. ~5. 510.

**‘ (I)**  **A person**  **rho mfn**  **an** 

### Illem? **tax under**  

### du**rosa has**  

### a **leea? claim**  **fey 3tc**  **repament-** ***** l **!!** 

## l **(8)** 

### hlress In **the lxwm0pt**  **of an**  **llle~l tax**  **say be**  **either exnress**  **or** 

### laplied, and **the ?e,co?**  **&I ty**  **te refund**  **fs the**  **saw jn**  **hcth lnntnnccc-**  **20 PX.i** 

**. p.4R7,**  **z 413.**  

### .(R) **Vhen the**  

### statute worldes **that the**  **taxnayer c):?**  **f-al?+ to**  **py the**  **tax shall**  **fortej t**  **his rlxht**  **to** 

### dn bu~!r.e~s In tke **stats,** 

### 3rd l~are the cclirt.c c1c.133:~, to **hjm, be**  **js not**  **requjred to**  **teYa the**  **rick CT**  **harfrg hi6**  

### rlpht to resort to the courts djsputed and hla **husinesc:** 

### jnjured **while the**  

### lnraYldlt~ of **t~he** 

### tax Is kei.ns: adjndica**ted**



### . **26 R.**  **C. 1.**  **p. 46s.** 

## Ur. e* P. Asrlas, Jr. - 4



# to ia’ *(lo) 

### In **the absence**  **of a**  **specific statute**  **the sontrary,**  **the iaat**  **that an**  **illen tax**  **im lr**  **not paid**  **under prote8t**  **Is of**  **no** inprtanac. R.C.L. p. 450 8 **414. ‘**  

### ths unnm holdiac was made l?r tht3$mpme Court In **IFaClonaI Riroult**  **Co. v.**  **Gtate,** 

### .I311 **6. 1c.**  **(6) 687,**  **and ntlll**  

## l **.gaitj in**  **thlon Central**  **TAfe Ins.**  

### al, **et al,**  **188 &e**  **‘ 1.**  **(B) (IT**  **Co.** T* **Mmm,** Attorney **Ccner**



### Tbhe altumtian would not be any different if **the** 

### Board **of Equallratlon**  **should now**  **rescind it8**  

### erronuoun **@rtler (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** tire 

### partlea were fixed at **the** 

### date of **the voluntary**  **payment. One**  **arnnot do**  **by** 

### indjreotion **wIrat he**  **oannot** 

### lo direotly.

0t+xB