Yellow Freight System, Inc. v. Illinois Commerce Commission

Truck franchise fees.

Paid under protest to comply with statute?

No.

We reverse.

Here are the facts. Yellow Freight System (Yellow) and Kroblin Refrigerated Xpress (Kroblin) mailed checks to the Illinois Commerce Commission (Commission) for payment of certain franchise fees which were due under section 18 — 801 of the Illinois Motor Vehicle Code (Ill. Rev. Stat. 1977, ch. 95½, par. 18 — 801) and Illinois Commerce Commission General Order Number 1, as amended. Each of these payments purported to be protested.

Along with its check for the tax due, Kroblin sent a letter dated November 29,1978, which…