Crane Construction Co. v. Symons Clamp & Manufacturing Co.

Mr. Justice Hers hey

delivered the opinion of the court:

This is an appeal from a decree of the circuit court of Cook County holding unconstitutional and invalid certain amendments to the Retailers’ Occupation Tax Act and Use Tax Act and ordering the refund of certain moneys paid under protest, and also holding unconstitutional and inapplicable a 1961 amendment to the Protest Fund Act. The appeal is taken directly to this court, since both constitutional questions and the public revenue are involved.

The amendments to the Retailers’ Occupation Tax Act pnd Use Tax Act, which were designed to make…