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Am. Brake Shoe and Fdy. Co. v. State of Illinois

5 Ill. Ct. Cl. 131 Illinois Court of Claims Filed 1925-05-01 No. 719
Disposition: (No. 719-Claimant awarded $28,041.34.) Award: $28,041.34 Agency: Secretary of State
Cite as: Am. Brake Shoe and Fdy. Co. v. State of Illinois, 5 Ill. Ct. Cl. 131 (1925)

AMERICAN BRAKE SHOE AND FOUNDRY COMPANY, Claimant, v. STATE OF ILLINOIS, Respondent.

Case summary

Claimant sought refund of franchise taxes and initial fees paid under protest, totaling $28,041.34. The court sustained the state's demurrer as a matter of law but awarded the full amount on grounds of social justice and equity.

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 for overpayment may be awarded. Where there

FRANCHISE TAX-refund for overpayment may be awarded. Where there is an overpayment, under protest, of a franchise tax and initial fees by a corporation, the court may on grounds of social justice and equity enter an award in favor of claimant for the overpayment. (Iaco Co. v. State, 1, C. C. Rep. 171.) WHITMAN & MILLER, for claimant. OSCAR E. CARLSTROM, Attorney General; EDWARD C. FITCH, Assistant Attorney General, for respondent.

MR. JUSTICE LEECH delivered the opinion of the court:

This case comes before the court on declaration filed by claimant, in which it alleges that in the year 1920 it paid to the State of Illinois the sum of $6302.75, under protest, for franchise tax claimed to be due from it by the State of Illinois on 400,000 no par value shares of common stock; that said sum was unlawfully collected from claimant by the Secretary of State of the State of Illinois; overpayment of franchise tax for the year ending June 30, 1921, $6324.91; overpayment of franchise tax for year ending June 30, 1922, $7438.88; overpayment of initial fee for 1921, $1136.13; overpayment of franchise tax for the year ending June 30, 1923, $8,838.67; making a total overpayment of initial fees and franchise taxes made by claimant to the Secretary of State of Illinois, under protest and duress, of $28,041.34.

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

On the grounds of social justice and equity, we award claimant the sum of $28,041.34.

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