Pressed Steel Car Co. v. Lyons

This is the fifth in a series of cases in which we have been asked to pass on the constitutionality of the Illinois Retailers’ Occupation Tax Act, (Ill. Rev. Stat. 1953, chap. 120, pars. 440-453,) as applied to sales of various commodities by railroad suppliers to railroads for use outside of Illinois. (See Superior Coal Co. v. Department of Finance, 377 Ill. 282; Department of Revenue v. Jennison-Wright Corp. 393 Ill. 401; Moffat Coal Co. v. Daley, 405 Ill. 14; Superior Coal Co. v. Department of Revenue, 4 Ill. 2d 459.) While the general theme is recurrent, the precise question here…