Booth Fisheries Co. v. State

The facts in this case are not in dispute and it is admitted that the claimant paid the sum of $2266.90 as excess franchise taxes in the years 1920, 1921 and 1922. These computations are based upon the ruling of the Supreme Court in the case of People, ex rel Roberts & Schaefer v. Emmerson, 305 Ill. 348. The question of whether the payment was voluntary or made under duress and compulsion was presented and argued by both sides and the facts and the law as to this point is the same and onr conclusion is the same as that arrived at in the case of Altorfer Brothers Company, No. 966, on which we…