Case Name: Watkins vs. The First National Bank of Sturgis
Court: Michigan Supreme Court
Jurisdiction: Michigan
Decision Date: 1870-10
Citations: 1 Mich. N.P. R. lxxxvii
Docket Number: 
Parties: Watkins vs. The First National Bank of Sturgis.
Judges: 
Reporter: The Michigan Nisi Prius Reports
Volume: 1
Pages: lxxxvii–lxxxvii

Head Matter:
Watkins vs. The First National Bank of Sturgis.
A writ for tins collection of taxea issued under an "unconstitutional law is no protection to the officer, and a payment of tuxes to such, officer may be recovereed back, though no levy or technical duress was resorted to in making the collection.
Case made after judgment from St. Joseph Circuit.

Opinion:
Opinion by
Campbell, G. J..
Watkins complains of a judgment rendered against him for money illegally collected of the bank,under color of a warrant from the Auditor General, issued for a specific tax under the law of 18G7, charging specific taxes on National banks.
The grounds of defense were that the payment was volun tary, and that a portion of the money was paid .over into the Stale treasury. This process rvas issued under said special statute, and showed on its face the sóurce and extent of the authority. asserted by referring expressly to the act. This act was held unconstitutional in Smith vs. The First National Bank in Tecumseh, 17 Mich., 479.
Hdi, That the writ being bad upon its face made any one seeking to enforce it a wrongdoer, and any money obtained under it, being unlawfully obtained, he had no right to pay it into the treasury, and such payment would not exonerate him. The payment in this .case cannot be regarded as voluntary in any proper sense. It was not necessary that there should be any technical duress or that the party imposed upon must resort to violent or legal remedies to prevent the exeeu tion of the process or to recover the property he allows to be seized under it.
The judgment must be affirmed with costs.