AMERICAN CEREAL-COFFEE COMPANY, Claimant, v. STATE OF ILLINOIS, Respondent.

Case summary

Claimant sought refund of an alleged overpayment of a franchise tax of $13.05. The court sustained the State's demurrer because the tax was voluntarily paid without protest, and under Illinois law a voluntarily paid tax cannot be recovered.

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-tax voluntarily paid cannot be recovered. A tax voluntarily paid without duress or compulsion cannot be recovered.

AMERICAN CEREAL-COFFEE COMPANY, pro se. OSCAR E. CARLSTROM, Attorney General; DAVID J. KADYK, Assistant Attorney General, for respondent.

MR. JUSTICE THOMAS delivered the opinion of the court:

The claim in this case is for the refund of an alleged over payment of a franchise tax of $13.05. The State has filed a demurrer to the declaration.

It appears from the declaration that the Secretary of State assessed a franchise tax of $75.00 against claimant and that claimant voluntarily paid the tax assessed on June 28, 1922, without making any protest or objection to the correctness [*15] of the amount assessed. It is settled in this State that a tax voluntarily paid cannot be recovered back.

The demurrer is therefore sustained.