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T. W. Meiklejohn v. State of Illinois

12 Ill. Ct. Cl. 170 Illinois Court of Claims Filed 1942-06-15 No. 3475
Disposition: (No. 3475-Claim denied.) Agency: Secretary of State
Cite as: T. W. Meiklejohn v. State of Illinois, 12 Ill. Ct. Cl. 170 (1942)
Legacy General 12 denied 1940s T. W. Meiklejohn v. State of Illinois 12 Ill. Ct. Cl. 170 1942-06-15 (No. 3475-Claim denied.) /opinions/v12-p0187-1/

T. W. MEIKLEJOHN, INC., Claimant, v. STATE OF ILLINOIS, Respondent.

Case summary

Claimant sought a refund of a $25.00 additional vehicle registration fee paid voluntarily. The court dismissed the claim because no statute authorizes refunds for voluntary payments made with full knowledge of the facts, and the court cannot award solely on equity.

Claim type: Tax Refund

Cases cited: American Can Company vs. Gall, 364 Ill. 254; Railway Express Agency, Inc. vs. State, 10 C.C.R. 359; Butler Company vs. State, 9 C.C.R. 503; Crabtree vs. State, 7 C.C.R. 207; Garbutt vs. State, 10 C.C.R. 37

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

Headnotes

  1. MOTOR VEHICLE LICENSE mE-volzintarilzJ paid-under mistake of t a w - cannot be recovered under a n y theorzJ of law or equity. Motor vehicle license fee voluntarily paid, with full knowledge of the facts, o r opportunity to ascertain, and without protest, cannot be recovered, under any theory of law or on the grounds of equity and good conscience.

On January 15,1940, claimant applied to the Secretary of State of the State of Illinois for a vehicle license on a 1940 Ford Tudor Sedan with Wisconsin title and check for $11.00 attached. The car having been purchased in another state, [*171] an additional fee of $25.00 was required, and for that reason the application was rejected. Claimant subsequently paid the sum of $36.00'and received an Illinois license.

Claimant now asks for a refund of $25.00, alleging that the automobile in question was the property of T. W. Meiklejohn, a resident of Wisconsin. Respondent has filed a motion to dismiss on the ground that there is no law in Illinois providing for a refund of a motor vehicle registration fee paid voluntarily and without protest; that an award can not be made solely on the grounds of equity and good conscience; and that the complaint fails to comply with Rules 4 ( a ) , 5 ( a ) , 5(b), and 6(a) of this court.

This latter contention is correct. Claimant, however, may wish to amend the complaint in this regard and for that reason it is necessary to consider the remaining portion of respondent's motion. ' The claim is indefinite as to the basis upon which the refund is sought, but it is apparent that the fee in question was paid voluntarily, and that the facts as to the ownership - of the automobile were within the knowledge of the claimant.

It has been repeatedly held that where an illegal or excessive tax or license fee is paid voluntarily with full knowledge of all the facts, it can not be recovered even though it be paid under a mistake of law, unless a statute expressly authorizes such recovery. Americam Cam Company vs. Gall, 364 Ill. 254; Railway Express Agency, I n c . vs. State, 10 C. C . R. 359; Butler Compalzy vs. State, 9 C. C. R. 503. Claimant has shown no statutory authority in this State for such a refund.

Furthermore, awards can be made by this court only in those cases where claimant would be entitled to redress against the State either at law or in equity if the State were suable. Crabtree vs. State, 7 C. C. R. 207 ; Garbutt vs. State, 10 C. C. R. 37.

Responderit's motion to dismiss is therefore granted, and - .the claimant given thirty days in which to amend its complaint; in the event claimant declines or fails so to amend, this order dismissing the claim shall become final.

Official volume 12 (Containing cases in which opinions were filed and orders of dismissal entered, without opinion between: July 1, 1941–June 30, 1943)  ·  All opinions in this volume  ·  Also on CourtListener

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