Harrison Sheet Steel Co. v. Lyons

We allowed leave to appeal in this case because it presents problems of public interest, and because the decision of the Appellate Court appears to be in conflict with the earlier decision of another division of the same court in Cohon v. Oscar L. Paris Co. 17 Ill. App. 2d 21. In each case a seller of personal property had obtained a refund of amounts paid under protest under the Retailers’ Occupation Tax Act. In each case a customer, from whom the seller had collected a sum designated as a tax, sought by a class action to recover the amounts so paid by himself and by other customers. In the…