BILDERBACK INVESTMENT TRUST, Claimant, v. STATE OF ILLINOIS, Respondent.

Case summary

Claimant sought refund of $30 paid for an insurance broker's license, alleging payment under a mistake of law. The court dismissed the claim, holding that voluntary payment of a tax or license cannot be recovered, and money paid under a mistake of law is not recoverable.

Claim type: Tax Refund

Cases cited: Oakford & Fahnestock vs. State, 6 Ct. Cl. 439; Illinois Merchants Trust Co. vs. Harvey, 335 Ill. 284; Richardson Lubricating Co. vs. Kinney, 337 Ill. 122

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Headnotes

MISTAKE OF LAW-money paid under-pleading. Money voluntarily paid under mistake of law cannot be recovered and where declaration on its face shows claim is for recovery of same, a demurrer thereto will be sustained and the claim dismissed.

BILDERBACK INVESTMENT TRUST, pro se. OSCAR E. CARLSTROM, Attorney General; CARL DIETZ, Assistant Attorney General, for respondent.

Mr. Justice Thomas delivered the opinion of the court:

Claimant is asking for an award of $30.00 paid by it for an insurance broker's license. The declaration alleges it paid the $30.00 under the impression gained through lack of information that such sum was the correct amount the law required. The Attorney General has filed a demurrer to the declaration. It is apparent from the allegations of the declaration that the money was voluntarily paid. If any mistake was made by claimant, it was a mistake of law and not of fact. It is fundamental that a tax or license voluntarily paid cannot be recovered back. (Oakford & Fahnestock vs.

State, 6 Ct. Cl. 439.) It is also equally well settled in this State that money paid under a mistake of law cannot be recovered back. (Illinois Merchants Trust Co. vs. Harvey, 335 Ill. 284; Richardson Lubricating Co. vs. Kinney, 337 Ill. 122; Oakford & Fahnestock vs. State, supra.)

The demurrer is sustained and the cause dismissed.