{
  "id": 2807005,
  "name": "Board of School Inspectors of the City of Peoria, a Corporation, Claimant, vs. State of Illinois, Respondent",
  "name_abbreviation": "Board of School Inspectors of the City of Peoria v. State",
  "decision_date": "1934-12-11",
  "docket_number": "No. 2471",
  "first_page": "276",
  "last_page": "277",
  "citations": [
    {
      "type": "official",
      "cite": "8 Ill. Ct. Cl. 276"
    }
  ],
  "court": {
    "name_abbreviation": "Ill. Ct. Cl.",
    "id": 8793,
    "name": "Illinois Court of Claims"
  },
  "jurisdiction": {
    "id": 29,
    "name_long": "Illinois",
    "name": "Ill."
  },
  "cites_to": [
    {
      "cite": "355 Ill. 104",
      "category": "reporters:state",
      "reporter": "Ill.",
      "case_ids": [
        5286009
      ],
      "opinion_index": 0,
      "case_paths": [
        "/ill/355/0104-01"
      ]
    }
  ],
  "analysis": {
    "cardinality": 231,
    "char_count": 3319,
    "ocr_confidence": 0.525,
    "pagerank": {
      "raw": 4.03580807328026e-08,
      "percentile": 0.0846091799174392
    },
    "sha256": "3b7f2d053cffba4719665acb52112db126f385f61601078319a6bd5b755fd709",
    "simhash": "1:31293fea007da772",
    "word_count": 552
  },
  "last_updated": "2023-07-14T21:36:37.717265+00:00",
  "provenance": {
    "date_added": "2019-08-29",
    "source": "Harvard",
    "batch": "2018"
  },
  "casebody": {
    "judges": [],
    "parties": [
      "Board of School Inspectors of the City of Peoria, a Corporation, Claimant, vs. State of Illinois, Respondent."
    ],
    "opinions": [
      {
        "text": "Mr. Justice Yantis\ndelivered the opinion of the court:\nClaimant operates three cafeterias for the benefit of students attending its schools; same being operated at cost and not for profit. Under directions of the Director of Finance of the Department of Finance of the State of Illinois, it paid a Retailers\u2019 Occupation Tax of two per cent (2%) on the sales of food made in these cafeterias; the payments being as follows:\nOctober 12, 1933............................................$ 67.41\nNovember 10, 1933......................................... 72.90\nDecember 10, 1933.......................................... 71.78\nJanuary 10, 1934............ 51.57\nTotal $263.66\nIn February, 1934 the Department of Finance issued Special Eule No. 81, whereby the claimant was advised that \u201cCafeterias operated by public school boards are held not to be engaged in the business of selling tangible personal property at retail, within the meaning of the Illinois Eetailers\u2019 Occupation Tax Act.\u201d\nA claim for refund was filed by claimant with the Department of Finance on or about the 27th day of March 1934, and the claim was allowed and a credit memorandum for the full amount of refund was issued by that department. This credit memorandum was in the usual form and could not be cashed and could only be used for payment of further taxes. It was, therefore, of no value to claimant and as the department has no funds available to make a cash refund, claimant must seek its redress in this court. The Act under which this tax was paid provides as follows:\u2014\n\u201cIf it shall appear that an amount of tax penalty or interest has been paid which was not due, under the provisions of this Act, whether as the result of a mistake of fact or an error of law, then such amount shall be credited against any tax due, or to become due, under this Act, from the person who made the erroneous payment, or such amount shall he refunded to such person hy the department. Section 6 of Retailers\u2019 Occupation Tax Act. Cahill\u2019s Ill. Revised Statutes. Chap. 120, See. 431.\u201d\n\"The tax levied by the Retailers\u2019 Occupation Tax Act is an occupation tax and not a property tax. The tax is paid for the privilege of engaging in the occupation of a retailer of tangible personal property. Reif vs. Barrett, 355 Ill. 104.\u201d\nIt appears, as a matter of fact, that the cafeterias in question are not engaged in the business of selling tangible personal property at retail, but merely in supplying students who attend the schools with food at a cost price. As no tax was due and as the Department of Finance has indicated that fact by issuing credit memo, which in itself evidences the justness of claimant\u2019s claim, but which cannot be cashed because of no appropriation, an award is proper and claimant is legally entitled thereto. The issuance of a voucher in payment of such an award, however, should be conditioned upon the surrender to the Department of Finance for cancellation of the credit memo, heretofore issued by it.\nThe claim is allowed and an award made in the sum of $263.66.",
        "type": "majority",
        "author": "Mr. Justice Yantis"
      }
    ],
    "attorneys": [
      "'s.. D. Morgan, for claimant.",
      "Otto Keener, Attorney General; John Kasserman, Assistant Attorney General, for respondent."
    ],
    "corrections": "",
    "head_matter": "(No. 2471\nBoard of School Inspectors of the City of Peoria, a Corporation, Claimant, vs. State of Illinois, Respondent.\nOpinion filed December 11, 1934.\n's.. D. Morgan, for claimant.\nOtto Keener, Attorney General; John Kasserman, Assistant Attorney General, for respondent."
  },
  "file_name": "0276-01",
  "first_page_order": 298,
  "last_page_order": 299
}