City of Chicago v. Ames

Suits were filed in the circuit court of Cook county by the appellees, the city of Chicago, and the village of Algonquin, to restrain the appellants, the Director of Finance and the State Treasurer, from requiring the appellees to comply with the provisions of the act known as the Public Utility Tax act and to refund taxes paid by the appellees under protest by reason of the act. A decree having been entered awarding the relief prayed, the appellants bring the causes here for review and they have been consolidated for hearing.

Each of the bills alleges that the complainant therein is a…