THE VAN DORN IRON WORKS COMPANY, Claimant, v. STATE OF ILLINOIS, Respondent.

Case summary

The claimant sought a refund of franchise taxes paid in excess of the amount due. The court sustained the Attorney General's demurrer as a matter of law but, on grounds of social justice and equity, awarded the claimant $2,000.00.

Claim type: Tax Refund

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Headnotes

FRANCHISE TAX-when refund may be awarded. Although there may be no legal liability against the State to refund the amount of a franchise tax paid in excess of the amount due the State, yet as a matter of social justice and equity an award may be made in favor of claimant for the excess tax paid.

FRANCHISE TAX-when refund may be awarded. Although there may be no legal liability against the State to refund the amount of a franchise tax paid in excess of the amount due the State, yet as a matter of social justice and equity an award may be made in favor of claimant for the excess tax paid. DUSTIN, MCKEENAN, MENNICK, ANTER & STEWART, for claimant. OSCAR E. CARLSTROM, Attorney General; EDWARD C. FITCH, Assistant Attorney General, for respondent.

MR. JUSTICE LEACH delivered the opinion of the court:

This is a claim for the refund of certain portions of franchise taxes paid to the Secretary of State of the State of Illi[*151]nois by above named claimant, total amount paid in excess of amount due being $2000.00.

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

On the grounds of social justice and equity, we award claimant the sum of $2,000.00.