People Ex Rel. Holland Coal Co. v. Isaacs

Holland Coal Company, an Illinois corporation, brought this action against the Director of the Department of Revenue seeking a declaratory judgment that certain exemption provisions of the Retailers’ Occupation Tax Act and the Illinois Use Tax Act are unconstitutional and void and requesting the issuance of a writ of mandamus compelling the director to expunge departmental rules and regulations implementing the exemptions. On motion of the Director, the circuit court of Cook County struck the relator’s complaint. The latter elected to abide by its pleading and the court thereupon dismissed…