Bankers & Shippers Insurance Co. of New York v. State

Court of Claims of Illinois

Bankers & Shippers Insurance Co. of New York v. State

22 Ill. Ct. Cl. 7, 1954 Ill. Ct. Cl. LEXIS 3

Court of Claims of Illinois·Decided May 11, 1954·No. No. 4559·Published

Opinion

Fearer, J.

On July 16, 1953, a complaint was filed in this cause for the recovery of $924.26, representing an overpayment, through a clerical error by the claimant, of tax made to the Department of Insurance in accordance with the Illinois State Fire Marshal Tax Act. Ill. Rev. Stats., Chap. 127½, Sec. 16.

On November 30, 1953, a stipulation was entered into, which sets forth the facts relative to the overpayment made voluntarily by the claimant.

There is no statute covering overpayments voluntarily made to respondent, and no authorities have been cited, nor can we find any authority authorizing this Court to refund taxes voluntarily paid.

For the reasons assigned, an award to claimant must be, and is hereby denied.

Free access — add to your briefcase to read the full text and ask questions with AI

Fearer, J.

On July 16, 1953, a complaint was filed in this cause for the recovery of $924.26, representing an overpayment, through a clerical error by the claimant, of tax made to the Department of Insurance in accordance with the Illinois State Fire Marshal Tax Act. Ill. Rev. Stats., Chap. 127½, Sec. 16.

On November 30, 1953, a stipulation was entered into, which sets forth the facts relative to the overpayment made voluntarily by the claimant.

There is no statute covering overpayments voluntarily made to respondent, and no authorities have been cited, nor can we find any authority authorizing this Court to refund taxes voluntarily paid.

For the reasons assigned, an award to claimant must be, and is hereby denied.

Bankers & Shippers Insurance Co. of New York v. State, 22 Ill. Ct. Cl. 7, 1954 Ill. Ct. Cl. LEXIS 3 (Ill. Super. Ct. 1954).

Pincite

22 Ill. Ct. Cl. 7 (Bankers & Shippers Insurance Co. of New York v. State) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.