Clark Oil & Refining Corp. v. Johnson

Plaintiff-taxpayer, Clark Oil & Refining Corporation, brought this tax protest action against J. Thomas Johnson, Director of the Department of Revenue of the State of Illinois, and James H. Donnewald, State Treasurer of the State of Illinois, to contest the validity of use taxes assessed against it. The $11,045,087.25 in taxes and interest for the period July 1, 1978, to June 30, 1981, were paid by Clark Oil under protest pursuant to “An Act in relation to the payment and disposition of moneys received ***” (the Monies Act) (111. Rev. Stat. 1981, ch. 127, par. 170 et seq.). The taxes were…