FREEPORT FLORAL COMPANY, J. E. STEFFEN FLOWER SHOP, Claimant, v. STATE OF ILLINOIS, Respondent.

Case summary

Claim sought a refund of a $12 truck license fee after the truck became inoperable shortly after purchase. The court denied the claim because the license fee was lawfully collected and the statute did not provide for partial refunds upon discontinuation of vehicle use.

Claim type: Tax Refund

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Headnotes

MOTOR VEHICLE LICENSE FEE-claim for refund when use of vehicle discontinued during part of year for which license issued-must be denied. The statute providing for the licensing of motor vehicles contains no provision for a refund for any proportionate part of the year for which paid, during which the holder of such license may voluntarily or involuntarily discontinue the use of the vehicle for which such license was obtained and an award for any such refund must be denied.

CLAIMANT, pro se. OTTO KERNER, Attorney General; GLENN A. TREVOR, Assistant Attorney General, for respondent.

Mr. Justice Yantis delivered the opinion of the court:

Claimant herein seeks a refund of Twelve Dollars ($12.00) for truck license. The complaint recites that the license was purchased in April, 1935 and that the truck for which it was bought was only used about six days when same (a 1926 Model) "went completely to pieces." Not being able to longer make use of the truck claimant conceived the idea that he should have a refund of the license fee.

The Attorney General has filed a motion to dismiss the claim for the reason that same was a legal fee lawfully collected and that the statute contains no provision for a refund for any proportionate part of the year during which the holder thereof may voluntarily or involuntarily discontinue the use of the vehicle for which such license was obtained. The position of the Attorney General is well taken and the motion is hereby allowed and the claim dismissed.