Monroe v. Collins

Plaintiff, James O. Monroe, is engaged in the business of printing and publishing in the city of Collinsville. Such business is subject to an occupational tax imposed under the Retailers’ Occupation Tax Act. (Ill. Rev. Stat. 1945, chap. 120, par. 440 et seq.) On behalf of himself and other retailers of the State, he started this suit in the circuit court of Madison county against Philip W. Collins, Director of Revenue, and the Department of Revenue of the State. The prayer of the complaint was that the said Director and Department be enjoined (a) from collecting any of the tax imposed by the…