JAMES CUNNINGHAM, SON & COMPANY, Claimant, v. STATE OF ILLINOIS, Respondent.

Case summary

Claimant sought recovery of franchise taxes allegedly improperly levied and collected by the Secretary of State. The court sustained the State's demurrer because the claim was filed more than five years after the taxes were paid, violating the five-year filing requirement of the Court of Claims Act.

Claim type: Tax Refund

Statutes cited: Section 10 of an Act to Create the Court of Claims

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Headnotes

FRANCHISE TAX-when franchise tax cannot be recovered-statute of limi- BROS., 1323; BLAW-KNOX COMPANY, 1324; CERTAIN-TEED 1326; GRATON & KNIGHT COMPANY, 1327; THE R. M. HOLLINGS- FRANCHISE TAX-failure to pursue remedies at law. The Court finds no

FRANCHISE TAX-when franchise tax cannot be recovered-statute of limitations. Where it appears that the claim for refund of corporation franchise tax is not filed within five years no recovery can be had on the ground that such claim is barred by the Statute of Limitations. (Citing Section 10 of the Court of Claims Act.) BROWN, HAY & STEPHENS, 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 brought to recover for certain franchise taxes alleged to be improperly levied and collected by the Secretary of State. It appears that the claim arose from taxes paid in 1922 and that this claim was filed on June 29th, 1928.

The Attorney General in behalf of the State of Illinois files a demurrer on the theory that more than five years elapsed.

There can be no question as to this point as Section 10 of an Act to Create the Court of Claims sets forth specifically that all claims must be filed within five years. Therefore the demurrer is sustained and claim dismissed. (Claims denied.)

JAMES CUNNINGHAM, SON & COMPANY, 1322; A. G. SPALDING &

BROS., 1323; BLAW-KNOX COMPANY, 1324; CERTAIN-TEED

PRODUCTS CORPORATION, 1325; DENNISON MANUFACTURING CO., 1326; GRATON & KNIGHT COMPANY, 1327; THE R. M. HOLLINGSHEAD CO., 1328; UNITED PROFIT SHARING CORPORATION, 1329;