MONARCH FIRE INSURANCE CO., Claimant, v. STATE OF ILLINOIS, Respondent.

Case summary

Claimant sought $610.58 for local taxes paid in 1931 for which it failed to take credit in its franchise tax payment. The court denied the claim, citing the same reasons as in a companion case (No. 2226).

Claim type: Tax Refund

Cases cited: Monarch Fire Insurance Company vs. State, Court of Claims No. 2226

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Headnotes

FRANCHISE TAX-when payment of deemed voluntary-not under mistake of fact-when award for refund denied. The facts in this case and the principles involved are similar to those in the case of Monarch Fire Insurance Co. vs. State, No. 2226, ante, and the opinion in that case is applicable herein.

HARLINGTON WOOD, for claimant. OTTO KERNER, Attorney General, GLENN A. TREVOR, Assistant Attorney General, for respondent.

MR. JUSTICE YANTIS delivered the opinion of the court:

Claimant herein seeks an award of Six Hundred Ten and 58/100 ($610.58) Dollars for local taxes paid by it during 1931, and for which it failed to take credit in its franchise tax payment to the State of Illinois, on the 14th day of May, 1932.

A similar situation as to facts and law exist herein as evidenced in the case of Monarch Fire Insurance Company vs.

State, Court of Claims No. 2226, decided at the present term.

For the reasons therein stated, an award herein is denied and claim dismissed.