|
|
Atchison, T. & S.F. Ry. Co. v. O’connor, 223 U.S. 280 (1912)
Contents:
Show Summary
Hide Summary
General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
Atchison, T. & S.F. Ry. Co. v. O’connor, 223 U.S. 280 (1912)
Atchison, Topeka & Santa Fe Railway Company v. O’Connor No. 162 Argued January 24, 25, 1912 Decided February 19, 1912 223 U.S. 280
ERROR TO THE CIRCUIT COURT OF THE UNITED STATES
FOR THE DISTRICT OF COLORADO
Syllabus
One denying the legality of a tax should have a clear and certain remedy, and where he cannot interfere by injunction, an action to recover back is the alternative unless he waits until the state commences an action and subjects himself to penalties and risks.
Courts have been too slow to recognize implied duress, in payment of taxes, where payment thereof would result disadvantageously.
Where, in addition to money penalties for delay in payment of a tax, there is forfeiture of right to do business and risk of having contracts declared illegal in case of nonpayment of disputed tax, the payment is made under duress.
Where a state officer receives money for a tax paid under duress with notice of its illegality, he has no right thereto, and the name of the state does not protect him from suit.
Where a state statute provides for refunding taxes erroneously paid to a state officer, it contemplates a suit against such officer to recover the taxes paid under protest and duress.
The facts, which involve the right to recover payments for taxes paid under duress and what constitutes duress, are stated in the opinion.
Contents:
Chicago: U.S. Supreme Court, "Syllabus," Atchison, T. & S.F. Ry. Co. v. O’connor, 223 U.S. 280 (1912) in 223 U.S. 280 223 U.S. 285. Original Sources, accessed November 24, 2024, http://originalsources.com/Document.aspx?DocID=7V4GSIIK9DUZC1I.
MLA: U.S. Supreme Court. "Syllabus." Atchison, T. & S.F. Ry. Co. v. O’connor, 223 U.S. 280 (1912), in 223 U.S. 280, page 223 U.S. 285. Original Sources. 24 Nov. 2024. http://originalsources.com/Document.aspx?DocID=7V4GSIIK9DUZC1I.
Harvard: U.S. Supreme Court, 'Syllabus' in Atchison, T. & S.F. Ry. Co. v. O’connor, 223 U.S. 280 (1912). cited in 1912, 223 U.S. 280, pp.223 U.S. 285. Original Sources, retrieved 24 November 2024, from http://originalsources.com/Document.aspx?DocID=7V4GSIIK9DUZC1I.
|