JOHN R. EAD, Claimant, v. STATE OF ILLINOIS, Respondent

Case summary

Claimant sought a refund of a $10.50 vehicle license fee after his wife's accident prevented use of the plates. The court denied the claim, finding no legal basis for a refund.

Claim type: Tax Refund

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Headnotes

Motor vehicle license fee-claim for refund where use of vehicle for which issued discontinued during period thereof-must be denied. The statute providing for the licensing of motor vehicles contains no provision for a refund of license fee, where licensee discontinued use of vehicle for which issued, during time, or part thereof, for which issued, and consequently no award can be made for any refund, in such case.

FRANK P. MIES, for claimant. OTTO KERNER, Attorney General; MURRAY F. MILNE, Assistant Attorney General, for respondent.

MR. JUSTICE YANTS delivered the opinion of the court:

On or about the 1st day of August, A. D. 1937 claimant applied to the Secretary of State for registration of a 1932 Buick automobile, and forwarded a check for $10.50 for a license for the balance of the year 1937. In due time, ac[*245]ILLINOIS COMMERCIAL TELEPHONE COMPANY v. 215 STATE OF ILLINOIS.

cording to his complaint, he received his license and the automobile plates, and the check was duly cashed by the Secretary of State.

On December 6, 1937 claimant filed his claim for a refund, stating that his wife had been in some character of accident and had suffered severe injuries, and that claimant had been unable to make use of the license plates.

The Attorney General has filed a motion to dismiss the claim, as being predicated upon no rule or basis upon which a refund could legally be made.

No basis for a refund is shown by the complaint. The motion is allowed and the claim is dismissed.