THE STEEL FABRICATING CORPORATION, Claimant, v. STATE OF ILLI- NOIS, Respondent.

Case summary

Claimant sought refund of $200 erroneously paid to the Secretary of State for a period already covered by a prior tax payment. The court denied the claim, finding it lacked jurisdiction because granting relief would amount to reviewing the tax levying power, and no equitable or social justice grounds applied.

Claim type: Tax Refund

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Headnotes

THE STEEL FABRICATING CORPORATION, Claimant, vs. STATE OF ILLI- FRANCHISE TAX-when court with jurisdiction. The court is without EDWARD J. BRUNDAGE, Attorney General; FLOYD E. BRIT-

FRANCHISE TAX-when court with jurisdiction. The court is without jurisdiction to review the tax levying power of the Secretary of State. THE STEEL FABRICATING CORPORATION, for claimant. EDWARD J. BRUNDAGE, Attorney General; FLOYD E. BRITTON, Assistant Attorney General, for respondent.

MR. CHIEF JUSTICE CLARK delivered the opinion of the court:

This is a claim filed by the Steel Fabricating Corporation to recover the sum of $200.00 claimed to be erroneously paid [*41] to the office of the Secretary of State. The said tax of $200.00 was paid as alleged by claimant to cover a period over which it is claimed that a tax had already been paid.

It is the opinion of this court that the claim is without legal foundation, as under the circumstances an affirmative action by this court would be in the nature of a review of the tax levying power of the office of the Secretary of State, and therefore this court is further of the opinion that this court is without jurisdiction as a matter of law, and there being nothing in the case where the rule of equity and social justice could be invoked, it is ordered that said claim be disallowed.