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Yott v. State of Illinois

10 Ill. Ct. Cl. 25 Illinois Court of Claims Filed 1937-09-15 No. 3035
Disposition: (No. 3035-Claim denied.) Agency: Illinois Liquor Control Commission
Cite as: Yott v. State of Illinois, 10 Ill. Ct. Cl. 25 (1937)
Legacy General 10 denied 1930s Yott v. State of Illinois 10 Ill. Ct. Cl. 25 1937-09-15 (No. 3035-Claim denied.) /opinions/v10-p0044-1/

WILLIAM H. YOTT, Claimant, v. STATE OF ILLINOIS, Respondent.

Case summary

Claimant sought refund of liquor license fee after selling his business, but the court denied the claim because the Liquor Control Act only authorizes refunds in three specific situations not applicable here.

Claim type: Tax Refund

Statutes cited: Paragraph 26 of the Liquor Control Act of Illinois (Stat. Bar Statutes, Chap. 43)

Cases cited: Robb vs. State, No. 2706; Black vs. State, No. 2971; Beals, etc., vs. State, No. 3020

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

Headnotes

  1. ILLINOIS LIQUOR CONTROL LAW-license issued under-claim for refund of unearned portion of fee where licensee disposes of business-when award for denied. The Illinois Liquor Control Act does not provide for a refund of license fees where licensee disposes of his business, and ceases to operate same, after application for such license is made, and after commencement of such license period, even though the actual issuance of such certificate has not yet taken place, and claim for such refund must be denied.
  2. SAME-same-same-must be on grounds provided in law. The Illinois Liquor Control Law authorizes a refund of the unearned portion of license fees, issued thereunder, only when application for license is denied, in case of the death, insolvency or bankruptcy of the licensee and where the political subdivision, etc., in which licensed premises are situated becomes prohibition territory during the term of the license.

During the fiscal year 1935-36 claimant was engaged in the retail liquor business under license which expired April 30, 1936. Claimant in due course applied for a license as such retailer for the period from May 1, 1936 to June 30, 1937 and remitted therefor the proper fee in the sum of Fifty-eight and 33/100 ($58.33) Dollars, a receipt for which was given to him on May 2, 1936 by the Illinois Liquor Commission. On June 8, 1936 the Certificate or License was issued, to expire on June 30, 1937.

On or before June 6, 1936, plaintiff sold his interest in the tavern to one Patrick Murray, who immediately took over the operation of tavern. According to the record, plaintiff has not operated the tavern since the day of the sale. He requested a refund from the Illinois Liquor Control Commission and has filed his present claim in the amount of $58.33 for the unused portion or period of such license permit.

The Attorney General on behalf of respondent has filed a motion to dismiss said claim, for the reason that there is no provision in law authorizing a refund of liquor license fees after the period has commenced to run for which such license was issued.

The Illinois Liquor Control Law does not provide for a refund of license fee where licensee disposes of his business and ceases to operate same, after application for such license is made, and after commencement of such license period, even though the actual issuance of such certificate has not yet taken place.

Paragraph 26 of the Liquor Control Act of Illinois (Stat.

Bar Statutes, Chap. 43) authorizes a refund of the unearned portion of license fees in only three cases, to-wit: 1. Where application is denied. 2. In case of the death, insolvency or bankruptcy of the licensee. [*27] 2. Where the political subdivision, etc., in which licensed premises are situated becomes prohibition territory during the term of the license.

The present claim does not come within either of the situations stated and there is no authority for allowance of said claim. Similar questions have been before the court in the following cases: Robb vs. State, No. 2706, decided at the January Term, 1936; Black vs. State, No. 2971, and Beals, etc., vs. State, No. 3020, both decided at the May Term, 1937, in all of which awards have been denied. By action of the legislature of 1937 (see Session Laws 1937, page 95), claimant is given right of redress upon direct application to State Department of Finance.

The motion of respondent is allowed and the claim dismissed.

Official volume 10 (Containing cases in which opinions were filed and orders of dismissal entered, without opinion between July 1, 1937–June 30, 1939, and advisory Opinions furnished Illinois Emergency Relief Commission)  ·  All opinions in this volume  ·  Also on CourtListener

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