Moline Tool Co. v. Department of Revenue

The sole question presented in this case is whether or not a proceeding to review a decision of the Department of Revenue denying a taxpayer’s claim for refund under the Retailers’ Occupation Tax Act is an action against the State of Illinois and hence barred by the constitution.

The question arises in this way. The taxpayer, Moline Tool Company, filed a claim for refund with the Department of Revenue, asserting that it had engineered and developed certain special purpose machinery upon the order of a customer and had erroneously paid a tax upon the transaction. The claim was denied. The…