Franklin County Coal Co. v. Ames

The appellants, twenty-seven coal mining companies or individuals, filed suit in the circuit court of Cook county against Knowlton L. Ames, Jr., Director of Finance of Illinois, to enjoin him from enforcing against them two rules promulgated by the Department of Finance in its administration of “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, in effect July 1, 1933, (Laws of 1933, p. 925,) the short title of which is, “Retailers’ Occupation Tax act.” The circuit court entered…