McDowell v. State, 5 Ill. Ct. Cl. 123 (1925)

May 1, 1925 · Illinois Court of Claims · No. 29

5 Ill. Ct. Cl. 123

(No. 29

Claimant awarded $1,210.09.)

John W. McDowell, Trustee in Bankruptcy of Avery Company, Claimant, vs. State of Illinois, Respondent.

Opinion filed May 1, 1925.

Franchise tax — refund when erroneously paid. The court may as an act of social justice and equity award claimant a refund of a franchise tax erroneously paid.

Hunter, Page & Kavanaugh, for claimant.

Edward J. Brundage, Attorney General ; Floyd E. Britton, Assistant Attorney General, for respondent.

Mr. Justice Leech

delivered the opinion of the court:

This is a claim for refund of franchise tax erroneously paid the Secretary of State of the State of Illinois, by claimant, amounting to $1,210.09.

The demurrer filed by the Attorney General of the State of Illinois is, as a matter of law, sustained.

On the grounds of equity and social justice, we award claimant the sum of $1,210.09.