John W. McDowell, Trustee in Bankruptcy of Avery Company, Claimant, v. State of Illinois, Respondent.

Case summary

Claimant sought refund of franchise tax erroneously paid to the Secretary of State. The court sustained the Attorney General's demurrer as a matter of law but, on grounds of equity and social justice, awarded the full amount of $1,210.09.

Claim type: Tax Refund

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Franchise tax-refund when erroneously paid. The court may as an act of social justice and equity award claimant a refund of a franchise tax erroneously paid. Hunter, Page & Kavanaugh, for claimant. Edward J. Brundage, Attorney General; Floyd E. Britton, Assistant Attorney General, for respondent.

Mr. Justice Leech delivered the opinion of the court:

This is a claim for refund of franchise tax erroneously paid the Secretary of State of the State of Illinois, by claimant, amounting to $1,210.09.

The demurrer filed by the Attorney General of the State of Illinois is, as a matter of law, sustained.

On the grounds of equity and social justice, we award claimant the sum of $1,210.09.