Benson v. Isaacs

The director of the Department of Revenue and the State Treasurer appeal from an order of the superior court of Cook County dismissing their petition to dissolve a 1945 injunction which restrained them from collecting retailers’ occupation tax from certain tool and die manufacturers. Since the public revenue is involved the appeal comes directly to this court.

By its decree entered in 1945 the court found that each of the appellees was engaged in the business of making tools, dies, jigs, fixtures and gauges in response to special orders, and in accordance with designs furnished by the…