{
  "id": 2840294,
  "name": "Bessie A. Tolman and Grace T. Davidson, Beneficiaries Under the Last Will and Testament of Samuel A. Tolan, Deceased v. State of Illinois",
  "name_abbreviation": "Tolman v. State",
  "decision_date": "1923-03-08",
  "docket_number": "",
  "first_page": "299",
  "last_page": "300",
  "citations": [
    {
      "type": "official",
      "cite": "4 Ill. Ct. Cl. 299"
    }
  ],
  "court": {
    "name_abbreviation": "Ill. Ct. Cl.",
    "id": 8793,
    "name": "Illinois Court of Claims"
  },
  "jurisdiction": {
    "id": 29,
    "name_long": "Illinois",
    "name": "Ill."
  },
  "cites_to": [],
  "analysis": {
    "cardinality": 263,
    "char_count": 4195,
    "ocr_confidence": 0.508,
    "sha256": "4888e3ee1a560f86dff395cd79d262a01f832d81a975a2cc915d34c4556d4443",
    "simhash": "1:f735fcb882b9ccc0",
    "word_count": 699
  },
  "last_updated": "2023-07-14T18:11:37.214460+00:00",
  "provenance": {
    "date_added": "2019-08-29",
    "source": "Harvard",
    "batch": "2018"
  },
  "casebody": {
    "judges": [],
    "parties": [
      "Bessie A. Tolman and Grace T. Davidson, Beneficiaries Under the Last Will and Testament of Samuel A. Tolan, Deceased v. State of Illinois."
    ],
    "opinions": [
      {
        "text": "The claimants, Bessie A. Tohnan and Grace T. Davidson file this cailn to recover hack a portion of inheritance taxes paid in the Samuel A. Tolman estate.\nThe said decedent died June 4, 1919, a resident of the city of Chicago, Cook County, Illinois, and on June 24, 1919, the Chicago Trust Company and John A. Davidson were duly appointed executors of the last will and testament of said deceased, by order of the Probate Court in said county of Cook, and as such they duly qualified and made proper distribution of the estate as provided by the will.\nOn December 15, 1921, said executors made final report which was approved, and they were discharged from further duties as such executors.\nUnder the terms and provisions of said will, the Chicago Trust Company, John A. Davidson, Jr., and Raymond M. Ashcraft were appointed trustees of the estate of the said decedent, and are now acting as trustees of the estate of the said Samuel A. Tolman, deceased.\nThe appraiser appointed by ' the Court, reported appraising the estate at one million twenty-nine thousand five hundred eighty-eight and 75/100 ($1,029,588.75) dollars, and the total tax due thereunder was eighteen thousand five hundred eighty-one and 77/100 ($18,581.77) dollars.\nAfter the distribution as aforesaid of the legacies from which the inheritance taxes were deducted by the executors, certain debts were proven against the estate and paid, and on proper proceedings in Court, of which the Attorney General had due notice the. fair cash net value of said estate was revised and a new schedule made, greatly reducing the amount as shown by the record in evidence.\nThe order modifying the original order and assessing the tax ag'ainst Bessie A. Toiman at $2,223.16 and Grace T. Davidson at $6,673.98, the amounts actually due upon said interests under said order (less 5% discount) being $2,118.57 and $6,340.28 respectively, it is apparent from the records in evidence that there is a refund due on said payment of $217.01 and $8,897.32 respectively.\nThe Attorney General admits the correctness of the records as aforesaid, and consents to awards in the amounts last expressed respectively.\nThe claimants, however, claim in their petition the right to collect \u201clegal interest from the date the said sums were so wrongfully paid,\u201d as is contended by them.\nThe entire amount was legally collected by virtue of a valid order of assessment as shown by the original order of the Court, from which no appeal was taken. It is evident that claimants\u2019 right of refund in this particular case is based upon Sections 8 and 10 of the Inheritance Tax Laws, the fair intendment of which is that the State shall make proper refund on account of debts proved after assesment and payment; but no provision is made therein for the payment of interest.\nInterest at the rate of 3% per annum is allowable only when the claim for refund is brought under Section 25 of the statute where a less tax becomes due by reason of the happening or non-happening of contingencies, upon which the interests assessed depend, which is not apparent in this case, and accordingly no interest will lie allowed.\nThe claimants are awarded the following sums respectively, viz,: Bessie A. Tolman, two hundred seventeen and 01/100 ($217.01) dollars, and Grace T. Davidson, eight thousand eight hundred ninety-seven and 32/100 ($8,897.32) dollars, for which sums the Court recommends appropriations and payment.",
        "type": "majority",
        "author": null
      }
    ],
    "attorneys": [
      "Edward J. Brundage, Attorney General, for State."
    ],
    "corrections": "",
    "head_matter": "Bessie A. Tolman and Grace T. Davidson, Beneficiaries Under the Last Will and Testament of Samuel A. Tolan, Deceased v. State of Illinois.\nOpinion filed March 8, 1923.\nInheritance Tax \u2014 when refund will he made. Where an inheritance tax is assessed against an estate, and paid, and afterwards claims are allowed against the estate and are paid, and upon proper proceedings the original order is modified by reason of the payment of such claims, the claimant is entitled to a refund under Sections 8 and 10 of Inheritance Tax Law.\nInterest on Refund \u2014 when not allowable. Interest on a refund can only he allowed under Section 25, of Inheritance Tax Law, it cannot he allowed under Sections 8 and 10 of that law.\nEdward J. Brundage, Attorney General, for State."
  },
  "file_name": "0299-01",
  "first_page_order": 315,
  "last_page_order": 316
}