(DOWNLOAD) "Crane Constr. Co. v. Symons Co." by Supreme Court of Illinois # eBook PDF Kindle ePub Free
eBook details
- Title: Crane Constr. Co. v. Symons Co.
- Author : Supreme Court of Illinois
- Release Date : January 28, 1962
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 63 KB
Description
This is an appeal from a decree of the circuit court of Cook County holding unconstitutional and invalid certain amendments to the Retailers' Occupation Tax Act and Use Tax Act and ordering the refund of certain moneys paid under protest, and also holding unconstitutional and inapplicable a 1961 amendment to the Protest Fund Act. The appeal is taken directly to this court, since both constitutional questions and the public revenue are involved. The amendments to the Retailers' Occupation Tax Act and Use Tax Act, which were designed to make such acts applicable to lease transactions as well as to sales, are the same amendments as are involved in the related case of International Business Machines Corp. v. Department of Revenue, 25 Ill.2d 503, and the two cases were consolidated for oral argument in this court. Since the present case arose by a somewhat different procedural route and involves certain questions not involved in the International Business Machines Corp. case, we have deemed it best to render separate opinions in the two cases.