Case Name: United States Cold Storage Company, Claimant, vs. State of Illinois, Respondent
Court: Illinois Court of Claims
Jurisdiction: Illinois
Decision Date: 1925-05-01
Citations: 5 Ill. Ct. Cl. 142
Docket Number: No. 757
Parties: United States Cold Storage Company, Claimant, vs. State of Illinois, Respondent.
Judges: 
Reporter: Illinois Court of Claims Reports
Volume: 5
Pages: 142–143

Head Matter:
(No. 757
United States Cold Storage Company, Claimant, vs. State of Illinois, Respondent.
Opinion filed May 1, 1925.
Moran, Paltzer & O’Donnell, 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 is a claim for the refund of certain portions of franchise taxes paid by above named claimant, erroneously, to the Secretary of State, of the State of Illinois, in the years 1921, 1922 and 1923, total excess paid over amount due being $3562.50.
The demurrer filed by the Attorney General of the State of Illinois, is, as a matter of law, sustained.
On the grounds of equity and social justice, we award claimant the sum of $3562.50.