Case Name: The Scudder-Gale Grocery Company, Claimant, vs. State of Illinois, Respondent
Court: Illinois Court of Claims
Jurisdiction: Illinois
Decision Date: 1935-06-01
Citations: 8 Ill. Ct. Cl. 719
Docket Number: No. 2337
Parties: The Scudder-Gale Grocery Company, Claimant, vs. State of Illinois, Respondent.
Judges: 
Reporter: Illinois Court of Claims Reports
Volume: 8
Pages: 719–720

Head Matter:
(No. 2337
The Scudder-Gale Grocery Company, Claimant, vs. State of Illinois, Respondent.
Opinion filed June 1, 1935.
Claimant, pro se.
Otto Keener, Attorney General; John Kasserman, Assistant Attorney General, for respondent.

Opinion:
Me. Justice Linscott
delivered the opinion of the court:
This claim was filed March 3, 1934 for the sum of $44.28, and alleges that due to an error in bringing forth the amount of beer on hand as of October 1, 1933, the amount was shown as 3,210% gallons instead of the correct amount, of 752 gallons. Consequently, the claimant overpaid taxes on the same in the amount of $48.78. It appears that this amount was later audited by the Department of Finance, and the amount found due was $44.28. Claimant is no longer an importer of beer.
This court has held that "where it appears from undisputed facts that tax, in excess of amount due was made through mutual mistake of fact, and the Attorney General concedes that claimant is entitled to an award for such excess, an award will be made."
Commercial Nat. Bank & Trust Co. vs. State, 7 C. C. R 122;
Bates Valve Bag Corp. vs. State, 7 C. C. R. 64;
Cairo Water Co. vs. State, 7 C. C. R. 6.
We, therefore, make an award and recommend payment of same in the sum of $44.28.