Mobil Oil Corp. v. Johnson

Plaintiff, Mobil Oil Corporation, brought an action in the circuit court of Sangamon County under “An Act in relation to the payment and disposition of moneys received by officers and employees of the State of Illinois by virtue of their office or employment,” commonly referred to as the “Monies Act” (Ill. Rev. Stat. 1977, ch. 127, par. 170 et seq.) to compel the return of approximately $8 million which it paid under protest pursuant to an assessment by the Department of Revenue under the Use Tax Act (Ill. Rev. Stat. 1979, ch. 120, par. 439.1 et seq.). The tax was assessed upon Mobil’s use of…