Mutual Tobacco Co. v. Halpin

This appeal concerns the constitutionality of the Illinois Cigarette Tax Act. Plaintiff, Mutual Tobacco Co., Inc., is a corporation engaged in the business of selling cigarettes in this State as a distributor, and has paid taxes incurred under the Cigarette Tax Act (Ill. Rev. Stat. 1951, chap. 120, par. 453.1 et seq.,) under protest in accordance with the provisions of section 2a of the act in relation to the payment of money into the State treasury. (Ill. Rev. Stat. 1951, chap. 127, par. 172.) Thereafter, within the time provided for by said statute, plaintiff filed in the superior court of…