{
  "id": 2802143,
  "name": "The Commercial National Bank and Trust Company, Claimant, vs. State of Illinois, Respondent",
  "name_abbreviation": "Commercial National Bank & Trust Co. v. State",
  "decision_date": "1933-01-10",
  "docket_number": "No. 1822",
  "first_page": "122",
  "last_page": "122",
  "citations": [
    {
      "type": "official",
      "cite": "7 Ill. Ct. Cl. 122"
    }
  ],
  "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": 109,
    "char_count": 1248,
    "ocr_confidence": 0.498,
    "sha256": "5ad02055c9169f177f5edadeacfb053ad0153e4f4f781ef2f77af77b11020acc",
    "simhash": "1:89d2f63e34528721",
    "word_count": 211
  },
  "last_updated": "2023-07-14T21:19:26.187352+00:00",
  "provenance": {
    "date_added": "2019-08-29",
    "source": "Harvard",
    "batch": "2018"
  },
  "casebody": {
    "judges": [],
    "parties": [
      "The Commercial National Bank and Trust Company, Claimant, vs. State of Illinois, Respondent."
    ],
    "opinions": [
      {
        "text": "Mr. Justice Thomas\ndelivered the opinion of the court:\nClaimant is asking for a refund of $300.00 franchise tax erroneously paid the Secretary of State on July 25, 1930. Claimant is a non-resident corporation but did no business in Illinois during the year for which the tax was paid. Its report showed the total amount of its issued capital stock to be $7,000,000.00. The Secretary of State notified claimant that it had been assessed a franchise tax of $500.00 and claimant sent the money to pay the tax. Under the law claimant should have been taxed only $200.00. The mistake was made by the Secretary of State. It is stipulated that the excess tax \u25a0 was paid by mistake and the error was not discovered until after the Secretary of State had turned the money into the State treasury. It is conceded by the Attorney General that the error was a mutual mistake of fact and that claimant is entitled to an award for the excess tax paid.\nClaimant is therefore allowed an award of $300.00.",
        "type": "majority",
        "author": "Mr. Justice Thomas"
      }
    ],
    "attorneys": [
      "Noah Gullet, for claimant.",
      "Oscar E. Carlstrom, Attorney' General; Carl Dietz, Assistant Attorney General, for respondent."
    ],
    "corrections": "",
    "head_matter": "(No. 1822 \u2014\nThe Commercial National Bank and Trust Company, Claimant, vs. State of Illinois, Respondent.\nOpinion filed January 10, 1933.\nNoah Gullet, for claimant.\nOscar E. Carlstrom, Attorney' General; Carl Dietz, Assistant Attorney General, for respondent."
  },
  "file_name": "0122-01",
  "first_page_order": 142,
  "last_page_order": 142
}