MARION POWER SHOVEL CO. v. DEPT. OF REV.

No. 41473.

42 Ill.2d 13 (1969)

244 N.E.2d 598

MARION POWER SHOVEL COMPANY, INC., Appellant, v. THE DEPARTMENT OF REVENUE, Appellee.

Supreme Court of Illinois.

Opinion filed January 29, 1969.


Attorney(s) appearing for the Case

CYRUS MEAD III, of Chicago, and ELIZABETH G. FRAZEE, of Springfield, (HAMILTON K. BEEBE and BROWN, HAY & STEPHENS, of counsel,) for appellant.

WILLIAM G. CLARK, Attorney General, of Springfield, (JOHN J. O'TOOLE and JOHN J. GEORGE, Assistant Attorneys General, of counsel,) for appellee.


Judgment affirmed.

Mr. JUSTICE KLUCZYNSKI delivered the opinion of the court:

The question presented here is whether the purchase and use in Illinois of a certain machine built to special order is taxable under the Illinois Use Tax Act (Ill. Rev. Stat. 1965, ch. 120, par. 439.1 et seq.) or the Illinois Service Use Tax Act (Ill. Rev. Stat. 1965, ch. 120, par. 439.31 et seq.).

Plaintiff, Marion Power Shovel Company, contracted

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