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SINCLAIR PIPE LINE CO. v. CARPENTIER

No. 34160.

10 Ill.2d 300 (1957)

140 N.E.2d 115

SINCLAIR PIPE LINE COMPANY, Appellant, v. CHARLES F. CARPENTIER, Secretary of State, et al., Appellees.

Supreme Court of Illinois.

Opinion filed January 24, 1957.

Attorney(s) appearing for the Case

GIFFIN, WINNING, LINDER & NEWKIRK, of Springfield, (MONTGOMERY S. WINNING, and JAMES M. WINNING, of counsel,) for appellant.

LATHAM CASTLE, Attorney General, of Springfield, (MARK O. ROBERTS, and LUCIEN S. FIELD, of counsel,) for appellees.

Reversed and remanded.

Mr. JUSTICE DAILY delivered the opinion of the court:

This appeal, taken from a decree of the circuit court of Sangamon County, involves the revenue and questions both the construction and constitutionality of certain provisions of the Business Corporation Act which served as the basis for an annual franchise tax and increased license fee assessed in 1955 by the State of Illinois against appellant, the Sinclair Pipe Line Company, a foreign...

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