Stolze Lumber Co. v. Stratton

Plaintiffs, appellants, who are engaged in the business of selling building materials and fixtures to construction contractors, filed a complaint in the circuit court of Sangamon county to restrain appellees, State Treasurer and the Director of the Department of Finance, now known as the Revenue Department, from transferring to the general revenue fund of the State, certain monies paid under protest. These funds were assessed as a tax under the Retailers’ Occupation Tax Act. In their complaint they contended they are not liable for this tax and that the amendment of 1941 to section 1 of the…