NATURES RIVAL COMPANY, Claimant, v. STATE OF ILLINOIS, Respondent.

Case summary

The claimant sought a refund of franchise taxes erroneously paid to the Secretary of State for 1921 and 1922. The court sustained the Attorney General's demurrer as a matter of law but awarded the claimant $1,214.75 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

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

FRANCHISE TAX-when refund will be awarded. This case is controlled by the decision of the court in the case of Herenden Milling Co. v. State, supra. MORAN, PATZER & O'DONNELL, 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 is a claim for the refund of franchise taxes erroneously paid to the Secretary of State of the State of Illinois, by [*137] above named claimant, in the years 1921 and 1922, total excess paid by claimant amounting to $1,214.75.

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 $1,214.75.