People Ex Rel. City of Highland Park v. McKibbin

Appellant, city of Highland Park, filed in the circuit court of Cook county its petition for mandamus directed against A. M. Carter, then Director of Finance of the State, seeking to compel the Director to furnish appellant with a credit memorandum under section 6 of the Public Utility Tax Act of 1935, (Laws of 1935, p. 1197.) The tax paid under that act prior to the date the act was declared invalid, amounted to $4796.97. Appellant alleges in its petition that this tax was paid through a mistake of fact or error of law. The circuit court sustained appellee’s motion to strike and, appellant…