ALEXANDER M. KINKAID, Claimant, v. STATE OF ILLINOIS, Respondent.

Case summary

Claimant sought refund of franchise taxes erroneously paid to the Secretary of State for years after the company's charter had expired. The court found no tax was due and awarded the amount paid.

Claim type: Tax Refund

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Headnotes

FRANCHISE TAX-when award will be made for franchise tax paid after

FRANCHISE TAX-when award will be made for franchise tax paid after the expiration of the corporate charter. Where it appears that no franchise tax is due by reason of expiration of the corporate charter, award will be made for the tax erroneously paid. ALEXANDER M. KINKAID, pro se. OSCAR E. CARLSTROM, Attorney General; DAVID J. KADYK, Assistant Attorney General, for respondent.

MR. JUSTICE THOMAS delivered the opinion of the court:

This is a claim for refund of franchise tax erroneously paid by the International Boiler Compound Company, of Chicago, Illinois, for the years of 1924, 1925, 1926 and 1927, to the Secretary of State after the expiration of its charter in October, 1923.

It is admitted by the Secretary of State that the charter of the International Boiler Compound Company had expired [*93] in October, 1923, and that the franchise fees paid for the years 1924, 1925, 1926 and 1927 in the sum of Ten Dollars for each year, making a total of Forty Dollars, should not have been collected by the office of the Secretary of State.

As it is clear no tax was due, and as it is recommended by the Attorney General that an award be allowed the International Boiler Compound Company in the sum of Forty Dollars, an award for that amount is accordingly allowed.