Brevoort Hotel Co. v. Ames

The Brevoort Hotel Company filed its complaint in the circuit court of Cook county against Knowlton L. Ames, Jr., as Director of Finance of this State, under the provisions of the Retailers’ Occupation Tax act, (Cahill’s Stat. 1933, chap. 120, pars. 426-439; Smith’s Stat. 1933, chap. 120, pars. 440-453;) seeking to enjoin collection of a. tax at the rate of two per cent of its gross receipts from the furnishing of food in its hotel. The trial court sustained defendant’s motion to dismiss the complaint and entered a decree dismissing it for want of equity. Plaintiff has perfected its appeal…