{
  "id": 5347179,
  "name": "American Brake Shoe and Foundry Company, Claimant, vs. State of Illinois, Respondent",
  "name_abbreviation": "American Brake Shoe & Foundry Co. v. State",
  "decision_date": "1925-05-01",
  "docket_number": "No. 719",
  "first_page": "131",
  "last_page": "131",
  "citations": [
    {
      "type": "official",
      "cite": "5 Ill. Ct. Cl. 131"
    }
  ],
  "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": 106,
    "char_count": 1322,
    "ocr_confidence": 0.554,
    "sha256": "5df8b2c78567cfa7593670a63b37149b4580c6d875c9d81e33f239a7218599ac",
    "simhash": "1:c6774e9e744c8238",
    "word_count": 221
  },
  "last_updated": "2023-07-14T21:18:23.872152+00:00",
  "provenance": {
    "date_added": "2019-08-29",
    "source": "Harvard",
    "batch": "2018"
  },
  "casebody": {
    "judges": [],
    "parties": [
      "American Brake Shoe and Foundry Company, Claimant, vs. State of Illinois, Respondent."
    ],
    "opinions": [
      {
        "text": "Mr. Justice Leech\ndelivered the opinion of the court:\nThis case comes before the court on declaration filed by claimant, in which it alleges that in the year 1920 it paid to the State of Illinois the sum of $6302.75, under protest, for franchise tax claimed to be due from it by the State of Illinois on 400,000 no par value shares of common stock; that said sum was unlawfully collected from claimant by the Secretary of State of the State of Illinois; overpayment of franchise tax for the year ending June 30, 1921, $6324.91; overpayment of franchise tax for year ending June 30, 1922, $7438.88; overpayment of initial fee for 1921, $1136.13; overpayment of franchise tax for the year ending June 30, 1923, $6,838.67; making a total overpayment of initial fees and franchise taxes made by claimant to the Secretary of State of Illinois, under protest and duress, of $28,041.34.\nThe demurrer filed by the Attorney General of the State of Illinois is sustained, as a matter of law.\nOn the grounds of social justice and equity, we award claimant the sum of $28,041.34.",
        "type": "majority",
        "author": "Mr. Justice Leech"
      }
    ],
    "attorneys": [
      "Whitman & Miller, for claimant.",
      "Oscar E. Carlstrom, Attorney General ; Edward C. Fitch, Assistant Attorney General, for respondent."
    ],
    "corrections": "",
    "head_matter": "(No. 719\nAmerican Brake Shoe and Foundry Company, Claimant, vs. State of Illinois, Respondent.\nOpinion filed May 1, 1925.\nWhitman & Miller, for claimant.\nOscar E. Carlstrom, Attorney General ; Edward C. Fitch, Assistant Attorney General, for respondent."
  },
  "file_name": "0131-01",
  "first_page_order": 153,
  "last_page_order": 153
}
