Illinois Court of Claims Opinions
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A. C. Clark & Co. v. State of Illinois

5 Ill. Ct. Cl. 127 Illinois Court of Claims Filed 1925-05-01 No. 713
Disposition: (No. 713-Claimant awarded $631.00.) Award: $631.00 Agency: Secretary of State
Cite as: A. C. Clark & Co. v. State of Illinois, 5 Ill. Ct. Cl. 127 (1925)

A. C. CLARK & Co., Claimant, v. STATE OF ILLINOIS, Respondent.

Case summary

Claimant sought recovery of a franchise tax erroneously paid to the Secretary of State in 1921. The court sustained the Attorney General's demurrer as a matter of law but awarded the amount on equitable grounds.

Claim type: Tax Refund

AI-generated summary from the opinion text — may contain errors. The opinion text and PDF above are the official record.

Headnotes

  1. FRANCHISE TAX-refund may be made. This case is similar to that of

FRANCHISE TAX-refund may be made. This case is similar to that of Herenden Milling Co. v. State, supra, and the decision of the court there announced governs this claim. BULKEY, MOORE & TALLMADGE, for claimant. OSCAR E. CARLSTROM, Attorney General; EDWARD O. FITCH, Assistant Attorney General, for respondent.

Mr. JUSTICE LARSON delivered the opinion of the court:

This is a claim for the recovery of franchise tax amounting to $631.00, erroneously paid to the Secretary of State of the State of Illinois in the year 1921.

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 $631.00.

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