Case Name: American Brake Shoe and Foundry Company, Claimant, vs. State of Illinois, Respondent
Court: Illinois Court of Claims
Jurisdiction: Illinois
Decision Date: 1925-05-01
Citations: 5 Ill. Ct. Cl. 131
Docket Number: No. 719
Parties: American Brake Shoe and Foundry Company, Claimant, vs. State of Illinois, Respondent.
Judges: 
Reporter: Illinois Court of Claims Reports
Volume: 5
Pages: 131–131

Head Matter:
(No. 719
American Brake Shoe and Foundry Company, Claimant, vs. State of Illinois, Respondent.
Opinion filed May 1, 1925.
Whitman & Miller, for claimant.
Oscar E. Carlstrom, Attorney General ; Edward C. Fitch, Assistant Attorney General, for respondent.

Opinion:
Mr. Justice Leech
delivered the opinion of the court:
This case comes before the court on declaration filed by claimant, in which it alleges that in the year 1920 it paid to the State of Illinois the sum of $6302.75, under protest, for franchise tax claimed to be due from it by the State of Illinois on 400,000 no par value shares of common stock; that said sum was unlawfully collected from claimant by the Secretary of State of the State of Illinois; overpayment of franchise tax for the year ending June 30, 1921, $6324.91; overpayment of franchise tax for year ending June 30, 1922, $7438.88; overpayment of initial fee for 1921, $1136.13; overpayment of franchise tax for the year ending June 30, 1923, $6,838.67; making a total overpayment of initial fees and franchise taxes made by claimant to the Secretary of State of Illinois, under protest and duress, of $28,041.34.
The demurrer filed by the Attorney General of the State of Illinois is sustained, as a matter of law.
On the grounds of social justice and equity, we award claimant the sum of $28,041.34.