SALINE GAS COAL COMPANY, Claimant, v. STATE OF ILLINOIS, Respondent.

Case summary

The claimant sought recovery of franchise taxes erroneously paid to the Secretary of State in 1921 and 1922. The court sustained the Attorney General's demurrer as a matter of law but awarded the claimant $2,100.00 on grounds of equity and social justice.

Claim type: Tax Refund

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Headnotes

FRANCHISE TAX-tax erroneously paid may be refunded. This case is

FRANCHISE TAX-tax erroneously paid may be refunded. This case is similar to that of Vulcanite Roofing Co. v. State, supra, and the decision of the court in that case governs this claim. MORAN, PALMER & O'DONNELL, for claimant. OSCAR E. CARLSTROM, Attorney General, EDWARD J. FITON, Assistant Attorney General, for respondent.

Mr. JUSTICE LEACH delivered the opinion of the court:

This is a claim for the recovery of portions of franchise taxes erroneously paid by above named claimant to the Secretary of State of the State of Illinois in the years 1921 and 1922, total excess tax paid amounting to $2,100.00.

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 $2,100.00.