Standard Oil Co. v. Department of Finance

Plaintiff "seeks a reversal of a decree of the circuit court of Sangamon county which held plaintiff’s occupation as to the sales described in the stipulation of facts to be taxable under the Retailers’ Occupation Tax Act. (Ill. Rev. Stat. 1941, chap. 120, par. 440 et seq.) Plaintiff’s tax for April, 1940, was paid under protest, and, within the time prescribed by section 2a of the statute relating to the payment of public money into the State treasury, (Ill. Rev. Stat. 1941, chap. 127, par. 172,) this action was started against the State Treasurer to enjoin him from transferring the amount…