Parliament Insurance v. Department of Revenue

The plaintiffs-appellees, surety companies authorized to do business in the State of Illinois, brought an action in the Circuit Court of Cook County, Illinois, County Department, Law Division, to reverse an administrative decision of the Illinois Department of Revenue (hereinafter referred to as the Department) not to accept surety bonds issued by plaintiffs, pursuant to statute (Ill. Rev. Stat. 1969, ch. 120, par. 440 et seq.; hereinafter referred to as the Retailers’ Occupation Tax Act or the Act). On September 10, 1974, the circuit court reversed the decision of the Department and entered…