Piggly Wiggly Stores Inc. v. State, 5 Ill. Ct. Cl. 169 (1925)

May 1, 1925 · Illinois Court of Claims · No. 839

5 Ill. Ct. Cl. 169

(No. 839

Claimant awarded $5,914.76.)

Piggly Wiggly Stores Inc., Claimant, vs. State of Illinois, Respondent.

Opinion filed May 1, 1925.

Franchise tax — when refund will he made. This case is governed by the decision of the court in Vulcanite Roofing Co. v. State, supra.

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 refund of franchise taxes erroneously paid to the Secretary of State of the State of Illinois, in the years 1920,-1921 and 1922, by the above named claimant, total excess paid amounting to $5914.76.

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

' We award claimant the sum of $5914.76, on the grounds of equity and social justice.