Getto v. City of Chicago

In Getto v. City of Chicago, 86 Ill. 2d 39, 48-49, 426 N.E.2d 844, 55 Ill. Dec. 519 (1981), telephone company subscribers sued a municipality and telephone company, challenging the calculation of the city's municipal message tax. The defendants argued that the utility payments made by the plaintiffs from 1955 through July 1977, when they filed suit, were made without protest and, therefore, recovery was barred by the voluntary-payment doctrine. The supreme court held that, even if all payments prior to 1977 were voluntary, the threat that telephone service would be shut off for nonpayment of charges amounted to compulsion that precluded application of the voluntary-payment doctrine. Getto, 86 Ill. 2d at 51. The supreme court had used the conjunctive "and" in reciting the following test: "Though payment under protest is the typical means by which a taxpayer signifies his contention that a tax or charge was improper, the absence of such a protest does not, without more, require application of the voluntary-payment doctrine. It must also be shown that the taxpayer plaintiff had knowledge of the facts upon which to frame a protest and also that the payments were not made under duress or compulsion." Getto, 86 Ill. 2d at 48-49.