{
  "id": 2904594,
  "name": "Corporation Service Company, Plaintiff in Error, v. Bolger, Mosser & Willaman, Defendant in Error",
  "name_abbreviation": "Corporation Service Co. v. Bolger, Mosser & Willaman",
  "decision_date": "1914-12-22",
  "docket_number": "Gen. No. 19,538",
  "first_page": "75",
  "last_page": "77",
  "citations": [
    {
      "type": "official",
      "cite": "190 Ill. App. 75"
    }
  ],
  "court": {
    "name_abbreviation": "Ill. App. Ct.",
    "id": 8837,
    "name": "Illinois Appellate Court"
  },
  "jurisdiction": {
    "id": 29,
    "name_long": "Illinois",
    "name": "Ill."
  },
  "cites_to": [
    {
      "cite": "255 Ill. 561",
      "category": "reporters:state",
      "reporter": "Ill.",
      "case_ids": [
        4701848
      ],
      "opinion_index": -1,
      "case_paths": [
        "/ill/255/0561-01"
      ]
    }
  ],
  "analysis": {
    "cardinality": 223,
    "char_count": 3037,
    "ocr_confidence": 0.523,
    "pagerank": {
      "raw": 4.03580807328026e-08,
      "percentile": 0.08558008594323453
    },
    "sha256": "f231888022579d8d7aa0125e56fc91a72fb73ee0a5953ac5d2a8719669b876df",
    "simhash": "1:917bd71cf05e0899",
    "word_count": 498
  },
  "last_updated": "2023-07-14T20:39:36.956740+00:00",
  "provenance": {
    "date_added": "2019-08-29",
    "source": "Harvard",
    "batch": "2018"
  },
  "casebody": {
    "judges": [],
    "parties": [
      "Corporation Service Company, Plaintiff in Error, v. Bolger, Mosser & Willaman, Defendant in Error."
    ],
    "opinions": [
      {
        "text": "Mr. Presiding Justice Barnes\ndelivered the opinion of the court.\nAbstract of the Decision.\nContracts, \u00a7 309*\u2014when performance does not constitute compliance. Where a corporation contracted for the services of a certain company in representing it before the State Board in the matter of its capital stock taxes for a certain year, for which services it agreed to pay a certain per cent, of the amount of tax saved under a certain sum, and subsequently the Supreme Court decided that the Board had no authority to assess the capital stock of mercantile corporations, which decision the Board followed, held that said company was not entitled to a percentage under the agreement, since the parties contemplated a tax would be levied on an assessment by the State Board, and that the action of the Board was the result of law rather than the company\u2019s efforts, the company having made the value of its services contingent upon something it could not perform.",
        "type": "majority",
        "author": "Mr. Presiding Justice Barnes"
      }
    ],
    "attorneys": [
      "Henry J. Gibbs, for plaintiff in error.",
      "A. C. Heckler, for defendant in error."
    ],
    "corrections": "",
    "head_matter": "Corporation Service Company, Plaintiff in Error, v. Bolger, Mosser & Willaman, Defendant in Error.\nGen. No. 19,538.\n(Not to be reported in full.)\nError to the Municipal Court of Chicago; the Hon. Thomas F. Scully, Judge, presiding. Heard in the Branch Appellate Court at the October term, 1913.\nAffirmed.\nOpinion filed December 22, 1914.\nStatement of the Case.\nAction by the Corporation Service Company, a corporation, against Bolger, Mosser and Willaman, a corporation, to recover $126 claimed to have been earned under an agreement embodied in the following letter signed by defendant:\n\u201cChicago, III., July 29, 1912. \u201cThe Cobpobation Sebvice Co.,\n8 So. Dearborn St.,\nChicago.\nDear Sir:\nConfirming understanding with your Mr. Graham today, beg to state that we accept your proposition to represent us before the State Board of Equalization in the matter of our capital stock taxes for the year 1912, for which service we are to pay you 50% of what we may save under $252.\nTours very truly,\nBolger, Mosser & Willaman,\nBy A. C. Heckler.\u201d\nPursuant to said letter, plaintiff, by its attorney, appeared twice before said State Board with reference to its fixing the assessment on defendant\u2019s capital stock. In the meantime, the Supreme Court, in People v. Federal Securities Co., 255 Ill. 561, decided that the State Board of Equalization had no power to assess the capital stock of a corporation for mercantile purposes, but that the assessment should be made by local assessors. At a subsequent appearance before said Board, plaintiff\u2019s attorney called its attention to said decision and to the fact that defendant was a corporation organized for mercantile purposes, and, because the Board did not assess defendant\u2019s stock, plaintiff claims that it thereby saved defendant $252 and is entitled to fifty per cent, thereof. It appeared that in the previous year said Board assessed defendant\u2019s stock and the tax levied thereon was $252. To reverse a judgment in favor of defendant, plaintiff brings error.\nHenry J. Gibbs, for plaintiff in error.\nA. C. Heckler, for defendant in error."
  },
  "file_name": "0075-01",
  "first_page_order": 97,
  "last_page_order": 99
}