Case Name: Williams Articulator Company, Claimant, vs. State of Illinois, Respondent
Court: Illinois Court of Claims
Jurisdiction: Illinois
Decision Date: 1927-01-19
Citations: 5 Ill. Ct. Cl. 275
Docket Number: No. 1109
Parties: Williams Articulator Company, Claimant, vs. State of Illinois, Respondent.
Judges: 
Reporter: Illinois Court of Claims Reports
Volume: 5
Pages: 275–275

Head Matter:
(No. 1109
Williams Articulator Company, Claimant, vs. State of Illinois, Respondent.
Opinion filed January 19, 1927.
Williams Articulator Company, for claimant.
Oscar E. Carlstrom, Attorney General ; Frank E. Eagleton, Assistant Attorney General, for respondent.

Opinion:
Mr. Justice Leech
delivered the opinion of the court:
This is a claim for refund of franchise tax paid to Honor-, able Louis L. Emmerson, Secretary of State, on account of mis-statement in the annual report of the claimant. It appears that said company paid a tax of $25.00 in excess of the amount of taxes lawfully assessable against said claimant.
We therefore award to the said claimant, Williams Articulator Company, the sum of $25.00.