Western Photo & Supply Co. v. Lyons

The original proceeding in this cause was instituted in the circuit court of Cook County in 1944 by a number of photographic suppliers, including these plaintiffs, against certain State officers, being the Director of Revenue, the Attorney General, and the State Treasurer. Plaintiffs sought to restrain the enforcement of the provisions of the Retailers’ Occupation Tax Act on the business of selling photographic materials and supplies to‘ service rendering customers, excluding noncomponent chemicals. Pursuant to a hearing, the relief as prayed was granted and a decree entered on July 24, 1945.

T…