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JEWEL TEA CO. v. ROWE

No. 32649.

414 Ill. 495 (1953)

111 N.E.2d 568

JEWEL TEA CO., INC., Appellant, v. RICHARD YATES ROWE, State Treasurer, et al., Appellees.

Supreme Court of Illinois.

Rehearing denied May 18, 1953.

Attorney(s) appearing for the Case

BROWN, HAY & STEPHENS, of Springfield, and JOHN W. UNGER, of Barrington, (JOHN B. STODDART, JR., of counsel,) for appellant.

IVAN A. ELLIOTT, Attorney General, of Springfield, (WILLIAM C. WINES, and JOHN T. COBURN, of counsel,) for appellees.

Decree affirmed.

Mr. JUSTICE SCHAEFER delivered the opinion of the court:

This appeal involves a dispute as to the amount of additional franchise tax due as a result of certain transactions with respect to the capital stock of the Jewel Tea Co., Inc., a New York corporation, and as to the proper method of reporting those transactions to the Secretary of State. The company made the reports in the manner required by the Secretary of State and paid, under protest...

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