461 %-Claimant awarded $685.75.) THE s. s. WHITE DENTAL MANUFACTURING COMPANY, A CORPOR4- TION, Claimant, v. STATE OF ILLINOIS, Respondent.
Case summary
Claimant sought $699.46 for dental equipment furnished to the Illinois Soldiers' and Sailors' Home. The court found the claim just but reduced it to $685.75 to exclude state sales tax, and awarded that amount because sufficient unexpended funds existed in the lapsed appropriation.
AI-generated summary from the opinion text — may contain errors. The opinion text and PDF above are the official record.
Headnotes
- CoNrRAcTs-no sales tux payable on invoice t o state. Where invoice to state included a charge for s t a b sales tax, the invoice will be reduced by the amount of the tax stated. S 4 ~ ~ - - l a p s e d appropriatzoii. Where there are sufficient unexpended funds prior to lapse of appropriation, an award will be made to cover claim otherwise valid.
TOLSON, Claimant, the S. S. White Dental Manufacturiilg Company, A Corporation, seeks to recover the sum of $685.75 for dental equipment furnished the Illiiioi s Soldiers’ and Sailors’ Home of Quiiicy, Illinois, a Division of the Department of Public Welfare of the State of Illinois.
The record consists of the complaint, amended coniplaint, certain motioiis, a Departmental Report, Supplemental Departmental Report, stipulation in lieu of evidence, and motion and order granting a waiver of briefs aiid arguments.
The facts of the case are as f o l l o ~ s : On April 23, 1953, claimant shipped a laboratory type engine and Doriot handpiece to the Illinois Soldiers’ and Sailors’ Home, Quincy, Illinois, and on June 29, 1953, claimaiit shipped a Pelton autoclave and cabinet sterilizer to the said home.
[*55] Both sales were made in the ordinary course of business in full compliance with the rules and regulations of the Department of Public Welfare. The Departmental Report indicates that the claim in the amount of $699.46 was not honored, because it included an amount for state sales tax ; and, in addition thereto, the invoices were not received until November 2, 1953.
It appears, therefore, that the appropriation for the 67th biennium had lapsed, but there mere sufficient unexpended funds in the account to pay the claim, had it been received in apt time.
The stipulation and Departmental Reports indicate that the claim is just and proper, but that it should be reduced to the sum of $685.75 in order to exclude the state sales tax.
An award is, therefore, made to claimant in the sum of $685.75.
(No. 46 3 1-Claimant awarded $5,660.78, ) TOWN OF CICERO, A MUNICIPAL. CORPORATION OF ILLINOIS, Claimant, vs. STATE OF ILLINOIS, Respondent.
Opinion filed September 24, 1954.
A N D A. M. MYSOGLAND, Attorneys
NICHOLAS BERI~OS
for Claimant.
LATHAMCASTLE, Attorney General ; M ARION G. TIERNAN, Assistant Attorney General, for Respondent.
CONTRACTS-hpSed appropriation. Where necessary vouchers were not filed prior to lapse of appropriation, and sufficient unexpended funds existed in the appropriation prior to its lapse, an award will be made.
C. J. TOLSON, Claimant, Town of Cicero, seeks to recover the sum of $5,660.78 for labor and materials furnished the Division of Highways of the State of Illinois.
[*56] The record consists of the complaint, certain motions, Departmental Report, Supplemental Departmentail Report, and a stipulation that the Reports of the Djvision of Highways shall constitute the record in this proceeding .
The facts of the case are as follows: On June 16, 1952, the Town of Cicero entered into an agreement with the State of Illinois, Department of Public Works and Buildings, Division of Highways, to maintain, repair and clean certain highways of the State of Illinois; and to clean catch basins, remove snow and ice, and black top certain portions of the road. The contract referred to herein is authorized under the provisions of See. 296D of Chap. 121, Ill. Rev. Stats.
The Departmental Report indicates that the necessary vouchers were not filed m7itl1 the Division of Highways until after September 30, 1953, at which time the appropriation for the 67th bieiinium had lapsed, and it was not possible to pay the invoice in the normal course of business. It further states that funds existed in the appropriation from which claimant’s invoices could have been paid, but, due to oversight or neglect on the part of the Town of Cicero, the claim mas not presented in apt time.
There does not appear to be any dispute but what the labor and materials were furnished in accordance with the contract, and it does appear from the said Report that the charge is due and owing, and should he paid.
An award is, therefore, made to claimant in the sum of $5,660.78.