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Illinois Lumber Company, Inc. v. State of Illinois

11 Ill. Ct. Cl. 466 Illinois Court of Claims Filed March 11, 1941 No. 3250
Disposition: (No. 3250-Claim denied.)
Cite as: Illinois Lumber Company, Inc. v. State of Illinois, 11 Ill. Ct. Cl. 466 (1941)
Legacy General 11 denied 1940s Illinois Lumber Company, Inc. v. State of Illinois 11 Ill. Ct. Cl. 466 March 11, 1941 (No. 3250-Claim denied.) /opinions/v11-p0485-1/

VIKING AUTOMATIC SPRINKLER COMPANY, Claimant, v. STATE OF ILLINOIS, Respondent.

Case summary

Claimant paid $35 for a 1938 motor truck license but never used it, seeking a refund. The court denied the claim because the payment was voluntary and not made under mistake of fact, protest, fraud, or compulsion.

Claim type: Tax Refund

Cases cited: Phillips v. State, 10 C.C.R. 53; Eaid v. State, 10 C.C.R. 244; Frank J. Tierman v. State, No. 3236

AI-generated summary from the opinion text — may contain errors. The opinion text and PDF above are the official record.

Headnotes

  1. MOTOR VEHICLE LICENSE FEE-claim for refund where vehicle not used during period for which issued-must be denied. The Statute providing for the licensing of motor vehicles contains no provision for refund of a license fee, paid thereunder where licensee fails to use vehicle for which issued during term of license.

Claimant paid Thirty-five Dollars ($35.00) for a motor truck license for the year 1938. The license was issued December 22, 1937 and was not used any time during the year 1938, and claimant has asked for the refund of the license fee [*467] so paid by him, and has indicated that the license plates issued to him will be returned.

This court has held in numerous cases that where a license fee is paid under a mistake of fact, it may be recovered.

However, in this case payment was not made under circumstances constituting a mistake of fact, nor was it made under protest, or under fraud or compulsion. Payment was made voluntarily with a full knowledge of the facts, and the mere fact that the claimant failed to take advantage of the license issued to it does not entitle it to a refund of the amount paid.

Application for refund under similar circumstances has been denied by this court in the following cases: *Phillips* vs. *State*, 10 C. C. R. 53; *Eaid* vs. *State*, 10 C. C. R. 244; and *Frank J. Tierman* vs. *State*, No. 3236, decided at the present term of this court.

Motion of the Attorney General must therefore be sustained.

Motion to dismiss allowed. Case dismissed.

Official volume 11 (Containing cases in which opinions were filed and orders of dismissal entered, without opinion between July 1, 1939–June 30, 1941, and advisory Opinions furnished Illinois Emergency Relief Commission)  ·  All opinions in this volume  ·  Also on CourtListener

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