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CRANE CONSTR. CO. v. SYMONS CLAMP & MFG. CO.

No. 37233.

25 Ill.2d 521 (1962)

185 N.E.2d 139

CRANE CONSTRUCTION COMPANY, Appellee, v. SYMONS CLAMP & MANUFACTURING COMPANY et al. — (THEODORE J. ISAACS, Director of Revenue, et al., Appellants.)

Supreme Court of Illinois.

Opinion filed September 28, 1962.

Attorney(s) appearing for the Case

WILLIAM G. CLARK, Attorney General, of Springfield, (WILLIAM C. WINES, RAYMOND S. SARNOW, and A. ZOLA GROVES, Assistant Attorneys General, of counsel,) for appellants.

PERLMAN, HECHT & CHESLER, of Chicago, (MICHAEL M. PHILLIPS and PHILIP R. TOOMIN, of counsel,) for appellee.

Decree affirmed.

Mr. JUSTICE HERSHEY delivered the opinion of the court:

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...

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