Independent Pneumatic Tool Co. v. State, 5 Ill. Ct. Cl. 139 (1925)

May 1, 1925 · Illinois Court of Claims · No. 739

5 Ill. Ct. Cl. 139

(No. 739

Claimant awarded $5,896.64.)

Independent Pneumatic Tool Company, Claimant, vs. State of Illinois, Respondent.

Opinion filed May 1, 1925.

Franchise tax — when refund awarded. This case is similar to that of Alfred. Oeelcer £ Cohn, Inc. v. State, supra, and the decision of the court in that case governs this claim.

Moran, Paltzer & O’Donnell, 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 taxes erroneously paid to the Secretary of State, of the State of Illinois, in the years 1921, 1922 and 1923, amounting* in all to $5,896.64.

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 $5896.64.