Woman's Athletic Club v. Hulman

The issue presented by this appeal is the effect of an unmodified permanent injunction restraining the collection of certain taxes subsequent to a substantial change in the statute imposing the tax. Revenue being involved the appeal is properly brought directly to this court.

In order to understand the question presented, a recitation of pertinent chronological facts is necessary. The appellants are private clubs who claim that funds are exacted from them for retailers’ occupation taxes without authority of law. From the adoption of the Retailers’ Occupation Tax Act in 1933 until the 1943…