Diana Shoe Stores Co. v. Department of Revenue

The plaintiff, engaged in the retail shoe business in East St. Louis, filed a complaint in the circuit court of Sangamon County to enjoin the defendants, the Department of Revenue, and Richard J. Lyons, its Director, from collecting the retailers’ occupation tax on sales made by the plaintiff from July 1, 1949, through June 30, 1952. It was alleged that the defendants had no authority to make a pretended assessment of said tax against the plaintiff, because the Retailers’ Occupation Tax Act (Ill. Rev. Stat. 1953, chap. 120, par. 440 et seq.,) expired prior to July 1, 1949, and was of no…