Illinois Bell Telephone Co. v. Ames

This is a suit to enjoin appellees, Knowlton L. Ames, Director of Finance, and John Stelle, State Treasurer, from transferring from the so-called “protest fund” certain taxes paid in under protest by appellant under the Public Utility Tax act, (State Bar Stat. 1935, chap. 120, pars. 440-453,) and to recover the same or a part thereof.

Appellant is engaged in the operation of telephone and telegraph facilities in this State. The suit is occasioned by the interpretation of the tax act by the Department of Finance, by which interpretation appellant is called upon to pay taxes which it says are…