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Mudge & Company v. State of Illinois

5 Ill. Ct. Cl. 123 Illinois Court of Claims Filed 1925-05-01 No. 28
Disposition: (No. 28-Claimant awarded $1,921.87.) Award: $1,921.87 Agency: Secretary of State
Cite as: Mudge & Company v. State of Illinois, 5 Ill. Ct. Cl. 123 (1925)

Mudge & Company, Claimant, v. State of Illinois, Respondent.

Case summary

Claimant sought refund of franchise taxes erroneously paid to the Secretary of State for 1920-1922. The court sustained the Attorney General's demurrer as a matter of law but awarded the amount on grounds of equity and social justice.

Claim type: Tax Refund

AI-generated summary from the opinion text — may contain errors. The opinion text and PDF above are the official record.

Franchise tax-refund when erroneously paid. Where a franchise tax has been erroneously paid the court may upon grounds of social justice and equity award a refund. Sims, Welch, Godman & Stransky, 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 the recovery of franchise tax, erroneously paid to the Secretary of State of the State of Illinois, by claimant, in the years 1920, 1921 and 1922, amounting in all to $1,921.87.

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 $1,921.87.

Official volume 5 (Containing cases in which opinions were filed between July 1, 1923–June 30, 1927)  ·  All opinions in this volume  ·  Also on CourtListener

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