Chicago & Illinois Midland Railway Co. v. Department of Revenue

Chicago & Illinois Midland Railway Company (plaintiff) brought suit against the Department of Revenue of the State of Illinois (Department), Robert H. Allphin, as Director of Revenue of the State of Illinois, and Alan J. Dixon, as Treasurer of the State of Illinois (defendants), to enjoin them from paying into the State treasury *92,746.03 paid by plaintiff under protest as use tax on certain railroad cars and repair parts and to obtain a refund of that amount on the ground that the property was rolling stock used in interstate commerce and exempt from taxation under section 3 of the Use Tax…