Majestic Household Utilities Corp. v. Stratton

This is a suit to recover an annual franchise tax paid under protest. Only an interpretation of the statute is involved, but jurisdiction lies here on direct appeal from the circuit court because the case relates to revenue.

Appellant, the Majestic Household Utilities Corporation, (herein referred to as complainant,) filed its verified bill of complaint in the circuit court of Sangamon county to enjoin the Secretary of State (herein referred to as defendant) from paying to the State Treasurer the sum of $5937.49 theretofore paid to defendant under protest, as annual franchise tax for the year…