Modern Laundry Co. v. State

Court of Claims of Illinois

Modern Laundry Co. v. State

8 Ill. Ct. Cl. 36, 1934 Ill. Ct. Cl. LEXIS 12

CourtCourt of Claims of Illinois

DecidedJanuary 9, 1934

DocketNo. 2172

StatusPublished

This text of 8 Ill. Ct. Cl. 36 (Modern Laundry Co. v. State) is published on Counsel Stack Legal Research, covering Court of Claims of Illinois primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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Modern Laundry Co. v. State, 8 Ill. Ct. Cl. 36, 1934 Ill. Ct. Cl. LEXIS 12 (Ill. Super. Ct. 1934).

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Opinion

Mr. Chief Justice Hollerich

delivered the opinion of the court:

Claimant paid motor license fees for the year 1932 in excess of the amount which it was legally required to pay, and asks for a refund of the amount which was paid in excess of the legal tax.

There is nothing in the complaint or in the proof which shows that the license fees in question were paid under protest, nor is it even suggested that the same were paid under duress or compulsion.

It is the well settled law of this State that a tax which is paid voluntarily and not under duress or compulsion cannot be recovered back. (S. Oppenheimer & Co. vs. State, 6 C. C. R. 465; Board of Education vs. Toennigs, 297 Ill. 469; Standard Oil Co. vs. Bollinger, 337 Ill. 353.)

It is Therefore Ordered that the claim be disallowed and the case dismissed.

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