A. C. Clark & Co. v. State, 5 Ill. Ct. Cl. 127 (1925)

May 1, 1925 · Illinois Court of Claims · No. 713
5 Ill. Ct. Cl. 127
A. C. Clark & Co., Claimant, vs. State of Illinois, Respondent

(No. 713

Claimant awarded $631.00.)

A. C. Clark & Co., Claimant, vs. State of Illinois, Respondent.

Opinion filed May 1, 1925.

Franchise tax — refund may loe made. This case is similar to that of Serenden Milling Go. v. State, supra, and the decision of the court there announced governs this claim.

Bulkey, Moore & Tallmadge, for claimant.

Oscar, E. Carlstrom, Attorney General; Edward C. Fitch, Assistant Attorney General, for respondent.

Mr. Justice Leech

delivered the opinion of the court: -

This is a claim for the recovery of franchise tax amounting to $631.00, erroneously paid to the Secretary of State of the State of Illinois in the year 1921.

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 $631.00.