C. & E. Marshall Co. v. Ames

The Director of Finance appeals from a decree of the circuit court of Cook county which restrains him from applying the Retailers’ Occupation Tax act (Ill. Rev. Stat. 1939, chap. 120, secs. 440 et seq.) to the occupations of appellees. These appellees are in the business of selling jeweler’s supplies to persons and firms engaged in the business of assembling and repairing watches and clocks.

The only controverted question is whether or not in selling watch and clock parts to repairmen the appellees are making sales for use and consumption. The answer to this question depends on whether these…