[DOWNLOAD] "Harrison Sheet Steel Co. v. Lyons" by Supreme Court of Illinois # eBook PDF Kindle ePub Free

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eBook details

• Title: Harrison Sheet Steel Co. v. Lyons
• Author : Supreme Court of Illinois
• Release Date : January 23, 1959
• Genre: Law,Books,Professional & Technical,
• Pages : * pages
• Size : 77 KB

Description

We allowed leave to appeal in this case because it presents problems of public interest, and because the decision of the Appellate
Court appears to be in conflict with the earlier decision of another division of the same court in Cohon v. Oscar L. Paris
Co. 17 Ill. App.2d 21. In each case a seller of personal property had obtained a refund of amounts paid under protest under
the Retailers' Occupation Tax Act. In each case a customer, from whom the seller had collected a sum designated as a tax,
sought by a class action to recover the amounts so paid by himself and by other customers. In the Cohon case the First Division
of the Appellate Court, First District, held that the action would lie. In this case the Third Division held that it would
not. 18 Ill. App.2d 16. At least since 1947, the Harrison Sheet Steel Company has designed, manufactured, and installed cabinets, cabinet sinks and
shower bath stalls for its customers. The Department of Revenue took the position that its sales of these articles measured
a tax under the Retailers' Occupation Tax Act. The company disagreed. It paid the tax for the month of October, 1947, under
protest, and commenced an action to enjoin the State officials from transferring into the State treasury the amount so paid,
as well as future amounts paid under protest. A temporary injunction as prayed was granted on December 15, 1947. In April
of 1948 the company filed an amended complaint, and in December of 1948 the defendants filed a motion to dismiss it. Thereafter
the case remained dormant, and the company continued to make monthly payments under protest.

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