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-7-- <br />[G.S. $ 105 - 381]." Moreover, our Supreme Court has held that <br />"[t]axes paid voluntarily and without objection or compulsion <br />cannot be recovered, even though the tax be levied unlawfully." <br />Middleton v. R.R., 224 N.C. 309, 310, 30 S.E.2d 42, 43 (1944). The <br />evidence in this case tends to show that appellant paid the taxes <br />at issue voluntarily and without objection or compulsion. <br />In addition, as appellant's brief admits, "the Commission <br />clearly does not have jurisdiction over a question of refund or <br />release arising under N.C. Gen. Stat. § 105 - 381." Thus, we find <br />the Commission was not required to make findings of fact in its <br />order dismissing Weyerhaeuser's appeal. The Commission's order is <br />affirmed. <br />AFFIRMED. <br />Judges GREENE and WALKER concur. <br />Report per Rule 30(e). <br />A TRUE COPY <br />CLERK OF THE COURT OF APPEALS <br />OF NORTH CAROLINA <br />BY QVT::�� (:?' (X)�<.. -- <br />GEPUTY CLERK <br />13 <br />