BANKERS AND SHIPPERS INSURANCE COMPANY OF NEW YORK, Claimant, v. STATE OF ILLINOIS, Respondent. Opinion f led May 11, 1954.
Case summary
The claimant sought a refund of $924.26 for an overpayment of taxes made voluntarily to the Department of Insurance. The court denied the claim because there was no statute authorizing refunds of taxes voluntarily paid.
Statutes cited: Ill. Rev. Stats., Chap. 1271/2, Sec. 16
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Headnotes
- TAXES AND FINES-voluntary overpayment through clmkal error. Where payment of tax is voluntary, no recovery can be had for overpayment unless a specific statute authorizes such recovery.
On July 16, 1953, a complaint was filed in this cause f or the recovery of $924.26, representing an overpayment, through a clerical error by the claimant, of tax made to the Department of Insurance in accordance with the Illinois State Fire Marshal Tax Act. Ill. Rev. Stats., Chap. 1271/2, See. 16.
011 November 30, 1953, a stipulation was entered into, which sets forth the facts relative to the overpayment made voluntarily by the claimant.
There is no statute covering overpayments voluntarily made to respondent, and no authorities have been cited, nor can we find any authority authorizing this Court to refund taxes voluntarily paid.
For the reasons assigned, an award to claimant must be, and is hereby denied.