4 N.E.2d 370 | Ill. | 1936
By a petition filed in the county court of Cook county appellant sought a tax refund under section 268 of the general Revenue law. Upon the entry of an order there *255 denying the refund and dismissing the petition the present direct appeal was taken.
The facts are undisputed. The alleged double assessment consisted of the assessment of a steel tank as an improvement on appellant's land in the sum of $2201, which by error was entered in the assessment books in the sum of $220,100. A wooden tank was in the same manner assessed at $620 and by like error the assessment was entered at $62,000. These valuations were added to other valuations of other improvements on lands of appellant, resulting in the erroneous extension and collection of taxes for 1931 of $7822.33, for 1932 of $6099.24, and for 1933 of $5207.99. The figures were handled through a comptometer and the mistake occurred in the operations of the machine, which shifted the decimal point two places to the right. The error is admitted by appellee. The sole issue is whether, upon the admitted facts, appellant is entitled to a refund of taxes for the years in question.
Section 268 in substance provides that if any real or personal property is twice assessed for the same year, or is assessed before it becomes taxable, and the taxes so erroneously assessed have been paid by one claimant or twice paid by different claimants, the county court, upon petition and proper showing, shall direct a refund. In a recent decision, (Cooper Kanaley Co. v. Gill,
The judgment is affirmed.
Judgment affirmed.