Bradley Supply Co. v. Ames

The defendant, (appellant,) Knowlton L. Ames, Jr., Director of Finance of the State of Illinois, has appealed from a decree of the superior court of Cook county restraining him from enforcing against the plaintiffs (appellees) “An act in relation to a tax upon persons engaged in the business of selling tangible personal property to purchasers for use or consumption,” approved June 28, 1933, effective July 1, 1933, known as the “Retailers’ Occupation Tax act,” and special rules 6 and 23 promulgated by the Department of Finance in its administration of that act.

The amended complaint alleges…