People Ex Rel. Herlihy Mid-Continent Co. v. Nudelman

From March 1, 1935, to July 1, 1937, the relator, the Herlihy Mid-Continent Company, was engaged in the construction of three projects for the Sanitary District of Chicago. Effective on March 1, 1935, the Department of Finance adopted amended rule No. 6, which specified that contractors such as relator were required to pay the tax imposed by the Retailers’ Occupation Tax act. In compliance with this rule relator paid the tax in dispute. In June, 1936, relator sued to enjoin the Department of Finance from collecting further taxes claimed to be due on account of the performance of two of its…