MUTUAL TOBACCO CO. v. HALPIN

No. 32451.

414 Ill. 226 (1953)

111 N.E.2d 155

MUTUAL TOBACCO CO. INC., Appellant, v. CLIFFORD E. HALPIN, Director of Revenue, et al., Appellees.

Supreme Court of Illinois.

Rehearing denied March 24, 1953.


Attorney(s) appearing for the Case

MICHAEL M. PHILLIPS, and MADIGAN & THORSEN, both of Chicago, (ROBERT THORSEN, of counsel,) for appellant.

IVAN A. ELLIOTT, Attorney General, of Springfield, (BEN W. HEINEMAN, of Chicago, of counsel,) for appellees.


Order affirmed.

Mr. JUSTICE MAXWELL delivered the opinion of the court:

This appeal concerns the constitutionality of the Illinois Cigarette Tax Act. Plaintiff, Mutual Tobacco Co., Inc., is a corporation engaged in the business of selling cigarettes in this State as a distributor, and has paid taxes incurred under the Cigarette Tax Act (Ill. Rev. Stat. 1951, chap. 120, par. 453.1 et seq.,) under protest in accordance with the provisions of section 2a...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases