Babcock v. Nudelman

Plaintiffs (appellants here) filed their complaint in the circuit court of Sangamon county praying for an injunction to restrain the Director of Finance and the Attorney General of the State from enforcing rule 32 of the Department of Finance, under which the State sought to levy and collect the retailers’ occupation tax from them, the plaintiffs, and others similarly situated, who were engaged in the practice of optometry. This rule was promulgated by the department in accordance with the provisions of the Retailers’ Occupation Tax act entitled, “An act in relation to a tax upon persons…