NATIONAL FIRE PROOFING COMPANY, Claimant, v. STATE OF ILLINOIS, Respondent.

Case summary

Claimant paid a franchise tax after withdrawing from Illinois business due to a mutual mistake. The court awarded a refund of $644.29 because no tax was due.

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 award will be made as a result of mutual mistake. SOLDIERS' COMPENSATION-when award will be made to heirs of deceased

FRANCHISE TAX.-when award will be made as a result of mutual mistake. Where a foreign corporation licensed in this State ceases to do business by filing certificate of withdrawal and subsequent thereto pays franchise tax for the ensuing year upon an erroneous assessment, an award will be made upon the ground that the payment was a result of a mutual mistake. MCLVAIN, MURPHY & MOHN, for claimant. OSCAR E. CARLSTROM, Attorney General; CARL I. DIETZ, Assistant Attorney General, for respondent.

MR. JUSTICE THOMAS delivered the opinion of the court:

Claimant is a foreign corporation which was licensed to do business in Illinois. On April 9, 1930, claimant filed its certificate of withdrawal, having ceased to do business in this State. Thereafter the Secretary of State, through an oversight, sent a bill to claimant for the franchise tax for the year beginning July 1, 1930, and ending June 30, 1931, amounting to $644.29, and the same was paid. It is admitted by the Secretary of State that no tax was due from claimant and its payment was the result of a mutual mistake, and the Attorney General concedes claimant is entitled to have it refunded.

Claimant is therefore allowed an award in the sum of $644.29. [*501] (Claims allowed.)

LUDWIG SVOBODA, FRANTISKA MIKULECKA, JOHN SVOBODA, AND ANTON SVOBODA, 1700; NELLIE G. HALLIDAY, 1701; EDNA ELMA CONE, 1702; SHERMAN SCOTT, 1703; MATHILDA HIERONYMUS