VICTOR CHEMICAL WORKS, Claimant, v. STATE OF ILLINOIS, Respondent.

Case summary

Claimant sought refund of franchise taxes erroneously paid in 1921 and 1922. The court sustained the Attorney General's demurrer as a matter of law but, on grounds of equity and social justice, awarded claimant $9,266.96.

Claim type: Tax Refund

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Headnotes

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

FRANCHISE TAX-when refund may be made. This case is similar to that of Herenden Milling Co. v. State, supra, and the decision of the court in that case governs this claim. MORAN, PATZER & O'DONNELL, for claimant. OSCAR E. CARLSTROM, Attorney General; EDWARD C. FITCH, Assistant Attorney General, for respondent.

MR. JUSTICE LERCH delivered the opinion of the court:

This is a claim for refund of portion of franchise taxes erroneously paid by above named claimant to the Secretary of State of the State of Illinois, in the years 1921 and 1922, total excess tax paid amounting to $9266.96.

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 $9266.96.