AMERICAN FORGE COMPANY, Claimant, v. STATE OF ILLINOIS, Respondent.

Case summary

The claimant sought recovery of franchise taxes and initial fees allegedly wrongfully collected by the Secretary of State. The court denied the claim, finding that the claimant had an adequate remedy at law in courts of general jurisdiction, and denied a petition for rehearing.

Claim type: Tax Refund

Cases cited: Moline Plow Company v. The State of Illinois; Geo. P. Ide & Co., Inc., v. The State of Illinois

AI-generated summary from the opinion text — may contain errors. The opinion text and PDF above are the official record.

Headnotes

FRANCHISE TAX-INITIAL FEES-when no award will be made. The de- REHEARING-when rehearing will be denied. Where the records fail to

Rehearing denied February 13, 1929. FRANCHISE TAX-INITIAL FEES-when no award will be made. The dePlow Company v. State of Illinois, No. 687 and the case of George P. Ide & Co., Inc., v. State of Illinois, No. 1215. REHEARING-when rehearing will be denied. Where the records fail to disclose any reason for a change in the opinion originally filed, the petition for rehearing will be denied. FOLLANSBEE, SHOREY & SCHUPP, for claimant. OSCAR E. CARLSTROM, Attorney General; DAVID J. KADYK, Assistant Attorney General, for respondent.

MR. CHIEF JUSTICE CLANTY delivered the opinion of the court:

The claimant, a Delaware corporation, seeks to recover on account of franchise taxes and initial fees alleged to be wrongfully collected by the Secretary of State.

This court is of the opinion that claimant had an adequate remedy at law in courts of general jurisdiction as expressed by this court in the opinion filed in the case of the Moline Plow Company v. The State of Illinois and in the case of Geo.

P. Ide & Co., Inc., v. The State of Illinois.

Therefore it is recommended by this court that this claim be disallowed.

On February 13, 1929, upon petition for rehearing the following additional opinion was filed: This is a case before this court on rehearing. The court is of the opinion that the records fail to disclose any reason for a change in the opinion heretofore filed in said claim.

It is therefore recommended by this court that petition for rehearing be denied.