The license taxes having been voluntarily paid cannot be recovered back. (Brumagim v. Tillinghast , 18 Cal. 271; Bucknall v. Story , 46 Cal. 596; Bank of Woodland v. Webber , 52 Cal. 73; Wills v. Austin , 53 Cal. 152; Town of Ligonier v. Ackerman , 46 Ind. 552; Town of Brazil v. Kress , 55 Ind. 14; Emery v. City of Lowell , 127 Mass. 138; Cahaba v. Burnett , 34 Ala. 400; Detroit v. Martin , 34 Mich. 170; Rogers v. Greenbush , 58 Me. 390; Mayor of Baltimore v. Lefferman, 4 Gill, 425; 45 Am. Dec. 145; Railroad Co. v. Commissioners , 98 U.S. 544.) License fees are not property taxes within the meaning of section 3804 of the Political Code. (Loomis v. Los Angeles , 59 Cal. 456.)
JUDGES: Foote, C. Searls, C., and Belcher, C. C., concurred.
OPINION
FOOTE, Judge
This is an action against Colusa County, to recover moneys alleged to have been "illegally and erroneously" collected for licenses, paid by divers persons who before suit assigned their claims to the plaintiff.
The several sums of money sued for, according to the allegations of the complaint, were voluntarily paid, and not for or on account of any property taxes assessed.
Section 3804 of the Political Code, which the plaintiff relied on to support his contention, does not apply to an action of this kind. And no rule of law authorizes him to recover. (Harper v. Rowe , 53 Cal. 234; Loomis v. County of Los Angeles , 59 Cal. 456.)
The demurrer to the complaint was properly sustained and the judgment should be affirmed.
The Court. -- For the reasons given in the foregoing opinion the judgment is affirmed.