{
  "id": 2801093,
  "name": "American Cereal-Coffee Company, Claimant, vs. State of Illinois, Respondent",
  "name_abbreviation": "American Cereal-Coffee Co. v. State",
  "decision_date": "1931-11-04",
  "docket_number": "No. 1526",
  "first_page": "14",
  "last_page": "15",
  "citations": [
    {
      "type": "official",
      "cite": "7 Ill. Ct. Cl. 14"
    }
  ],
  "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": 83,
    "char_count": 848,
    "ocr_confidence": 0.528,
    "sha256": "39ac33f4ece0b1141b351453b6c875a6bd652bdec4e45dc2e5e9cf1aa4ace1fe",
    "simhash": "1:59d4f907286f9626",
    "word_count": 135
  },
  "last_updated": "2023-07-14T21:19:26.187352+00:00",
  "provenance": {
    "date_added": "2019-08-29",
    "source": "Harvard",
    "batch": "2018"
  },
  "casebody": {
    "judges": [],
    "parties": [
      "American Cereal-Coffee Company, Claimant, vs. State of Illinois, Respondent."
    ],
    "opinions": [
      {
        "text": "Mr. Justice Thomas\ndelivered the opinion of the court:\nThe claim in this case is for the refund of an alleged overpayment of a franchise tax of $13.05. The State has filed a demurrer to the declaration.\nIt appears from the declaration that the Secretary of State assessed a franchise tax of $75.00 against claimant and that claimant voluntarily paid the tax assessed on June 28, 1928, without making any protest or objection to the correctness of the amount assessed. It is settled in this State that a tax voluntarily paid cannot be recovered back.\nThe demurrer is therefore sustained.",
        "type": "majority",
        "author": "Mr. Justice Thomas"
      }
    ],
    "attorneys": [
      "American Cereal \u2014 Coffee Company, pro se.",
      "Oscar E. Carlstrom, Attorney General; David J. Kadyk, Assistant Attorney General, for respondent."
    ],
    "corrections": "",
    "head_matter": "(No. 1526 \u2014\nAmerican Cereal-Coffee Company, Claimant, vs. State of Illinois, Respondent.\nOpinion filed November 4, 1931.\nAmerican Cereal \u2014 Coffee Company, pro se.\nOscar E. Carlstrom, Attorney General; David J. Kadyk, Assistant Attorney General, for respondent."
  },
  "file_name": "0014-01",
  "first_page_order": 34,
  "last_page_order": 35
}