H. CHANNON COMPANY, ACORPORATION, Claimant, v. STATE OF ILLINOIS, Respondent.

Case summary

Claimant sought refund of franchise taxes erroneously paid to the Secretary of State in 1920 and 1921. The court sustained the Attorney General's demurrer as a matter of law but awarded $3,800.00 on grounds of social justice and equity.

Claim type: Tax Refund

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Headnotes

FRANCHISE TAX-when refund will be awarded. This case is controlled by the

FRANCHISE TAX-when refund will be awarded. This case is controlled by the decision of the court in Herenden Milling Co. v. State, supra. MORAN, PATZER & O'DONNELL, for claimant. OSCAR E. CARLSTROM, Attorney General; EDWARD E. FITCH, Assistant Attorney General, for respondent.

MR. JUSTICE LEECH delivered the opinion of the court:

This is a claim for the refund of franchise taxes erroneously paid to the Secretary of State of the State of Illinois, by above claimant, in the years 1920 and 1921; total excess paid by claimant amounting to $3,800.00.

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

On the grounds of social justice and equity, we award claimant the sum of $3,800.00.