WILLIAMS ARTICULATOR COMPANY, Claimant, v. STATE OF ILLINOIS, Respondent.

Case summary

The claimant sought a refund of franchise tax paid in excess due to a misstatement in its annual report. The court awarded $25.00, the amount of overpayment.

Claim type: Tax Refund

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

Headnotes

FRANCHISE TAX-award may be made when. Where a franchise tax has OSCAR E. CARLSTROM, Attorney General; FRANK R. EAGLE-

FRANCHISE TAX-award may be made when. Where a franchise tax has been assessed and is paid, and it appears afterwards that on account of misstatement in the annual report of the corporation, to the Secretary of State, the tax paid is in excess of the amount legally due the State, a refund of the overpayment may be awarded. WILLIAMS ARTICULATOR COMPANY, for claimant. OSCAR E. CARLSTROM, Attorney General; FRANK R. EAGLETON, Assistant Attorney General, for respondent.

MR. JUSTICE LEAch delivered the opinion of the court:

This is a claim for refund of franchise tax paid to Honorable Louis L. Emmerson, Secretary of State, on account of mis-statement in the annual report of the claimant. It appears that said company paid a tax of $25.00 in excess of the amount of taxes lawfully assessable against said claimant.

We therefore award to the said claimant, Williams Articulator Company, the sum of $25.00.