The Court of Civil Appeals did not err in holding that petitioner did not pay the taxes and fees under duress. Such payment was voluntary on their part. City of Seguin v. Berman, 205 S.W. 990; Mooers v. Hunter, 67 S.W.2d 860; Galveston Co. v. Gorham, 49 Tex. 279; City of Houston v. Feizer, 76 Tex. 365, 13 S.W. 266. (In the Texas Reports this name is spelled Feeser.) MR. JUSTICE TAYLOR delivered the opinion of the Court.
Road District No. 15 is authorized (1) to sue the tax collector, and (2) to sue the State Highway Commission and its officers, in respect of the matters here involved. Rev. Stats., art. 637; Baker v. Panola County, 30 Tex. 87, 93; Seguin v. Berman, 205 S.W. 990; Wilson v. Reeves County, 256 S.W. 346; Castleman v. Rainey, 211 S.W. 630. Not a suit against State: Cyc., 917; 25 R.C.L., 414, par. 51; Lossing v. Hughes, 244 S.W. 556; Neal v. Scott, 247 S.W. 689; Austin v. Cemetery Assn., 87 Tex. 330; Kaufman v. Lee, U.S., 27 L.Ed., 171; Terrill v. Middleton, 187 S.W. 367; Same case, 108 Tex. 14; Stanley v. Schwalby, 85 Tex. 348; Connerly v. Daughters of Republic, 106 Tex. 80. The whole chapter 75, Acts, 38th Leg., is void, because it is duplicitous and contrary to art. 3, Sec. 35 of the Constitution of the state, in regulating the operation of motor vehicles on the public roads, and also in regulating the construction and maintenance of public roads.
The facts stated warranted the finding of the court that the taxes were paid involuntarily and under protest, and, the tax having been improperly assessed, the taxpayer is entitled to recover the amount thus paid. Galveston City Co. v. Galveston, 56 Tex. 486; City of Seguin v. Berman (Tex.Civ.App.) 205 S.W. 990, and authorities there cited. This conclusion disposes of appellant's first proposition and the assignment on which it is predicated.