CHANNEL CHEMICAL COMPANY, ACORPORATION (Changed to) O'CEDAR CORP'N, Claimant, v. STATE OF ILLINOIS, Respondent.

Case summary

Claimant sought refund of franchise tax erroneously paid to the Secretary of State for the year ending June 30, 1921. The court sustained the Attorney General's demurrer as a matter of law but awarded the claimant $3,502.50 on grounds of social justice and equity.

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 Herndon 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 LEECH delivered the opinion of the court:

This is a claim for refund of certain portion of franchise tax erroneously paid by above named claimant to the Secretary of State of the State of Illinois, for the year ending June 30, 1921, total excess tax paid amounting to $3502.50.

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 above named claimant the sum of $3502.50.