Ford

The answer admits that the money remaining in the hands of the respondent was collected and received by him in his official capacity as Tax Collector, as and for taxes due the City and County of San Francisco, and that he has refused to pay the same to the Treasurer. The only reason assigned for the refusal is that the taxes were paid under written protest, copies of which are annexed to the answer. The taxes were paid before they had become delinquent, and it is stated in the protests that they were paid “ to avoid the penalty advertised to attach for delinquency, and to avoid the threatened levy upon, seizure, and sale of the property assessed, and owned by me.” The answer does not aver that the taxes were illegally collected, or that they were paid under legal duress; but it alleges that actions have been commenced and are now pending against the respondent to recover back the money so paid, and he is advised by counsel that he cannot safely pay the fund into the treasury until these actions are finally decided. Waiving the question whether the answer is not fatally defective in omitting to aver that the taxes were in fact illegal, and whether it does not affirmatively appear…