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Taxation - Mistake Of Fact - Restitution - Subrogation, Robert D. Ulrich

Michigan Law Review

Under the misapprehension of fact that he had an interest in the land, the plaintiff paid the taxes on land belonging to the defendant. The defendant did not know that the plaintiff intended to pay, nor did he promise, subsequent to payment, to reimburse the plaintiff. The action was brought to recover the amount of the payment, and for subrogation to the lien of the state for the taxes. The lower court denied relief; plaintiff appealed. Held, affirmed. Federal Land Bank of Louisville v. Dorman (Ind. App. 1942) 41 N. E. (2d) 661.