THE ACME RUBBER MANUFACTURING CO., Claimant, v. STATE OF ILLINOIS, Respondent.

Case summary

Claimant sought recovery of franchise tax allegedly wrongfully collected by the Secretary of State. The court denied the claim, holding that claimant had an adequate remedy in courts of general jurisdiction and citing its prior decision in Geo. P. Ide & Co., Inc. v. State of Illinois.

Claim type: Tax Refund

Cases cited: Geo. P. Ide & Co., Inc. v. State of Illinois, No. 1215

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

Headnotes

FRANCHISE TAX-when no award will be made. The decision in this

FRANCHISE TAX-when no award will be made. The decision in this COBURN, KEARNEY & COBURN, for claimant. OSCAR E. CARLSTROM, Attorney General; DAVID J. KADYK, Assistant Attorney General, for respondent.

MR. CHIEF JUSTICE CLARITY delivered the opinion of the court:

This is a claim filed to recover for certain franchise tax alleged to have been wrongfully collected by the Secretary of State.

As heretofore held by this court the claimant had an adequate remedy in the courts of general jurisdiction and for a further reasoning this court cites the opinion filed by this court on Oct. 24th, 1928, Geo. P. Ide & Co., Inc., v. State of Illinois, No. 1215.

The Attorney General comes and defends and denies the right of claimant to recover.

This court is of the opinion that the law and the facts set out and as set forth and discussed in the Ide case controls.

Therefore it is recommended by this court that said claim be disallowed.