THE SCUDDER-GALE GROCERY COMPANY, Claimant, v. STATE OF ILLINOIS, Respondent.

Case summary

The claimant overpaid beer taxes due to a mutual mistake of fact in reporting the amount of beer on hand. The court awarded $44.28, the amount found due after audit.

Claim type: Tax Refund

Cases cited: Commercial Nat. Bank & Trust Co. vs. State, 7 C. C. R. 122; Bates Valve Bag Corp. vs. State, 7 C. C. R. 64; Cairo Water Co. vs. State, 7 C. C. R. 6

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Headnotes

TAX-paid under mutual mistake of fact-may be recovered. Where it is conceded that tax, in excess of that lawfully due, is paid under mutual mistake of fact, an award for refund of such excess may be made.

CLAIMANT, pro se. OTTO KERNER, Attorney General; JOHN KASSERMAN, Assistant Attorney General, for respondent.

MR. JUSTICE LINSCOTT delivered the opinion of the court:

This claim was filed March 3, 1934 for the sum of $44.28, and alleges that due to an error in bringing forth the amount of beer on hand as of October 1, 1933, the amount was shown as 3,210½ gallons instead of the correct amount, of 752 gallons. Consequently, the claimant overpaid taxes on the same in the amount of $48.78. It appears that this amount was later audited by the Department of Finance, and the amount found due was $44.28. Claimant is no longer an importer of beer.

This court has held that "where it appears from undisputed facts that tax, in excess of amount due was made through mutual mistake of fact, and the Attorney General [*720] concedes that claimant is entitled to an award for such excess, an award will be made."

Commercial Nat. Bank & Trust Co. vs. State, 7 C. C. R. 122; Bates Valve Bag Corp. vs. State, 7 C. C. R. 64; Cairo Water Co. vs. State, 7 C. C. R. 6.

We, therefore, make an award and recommend payment of same in the sum of $44.28.