Ex-Cell-O Corp. v. McKibbin

The Ex-Cell-O Corporation instituted this suit in the-circuit court of Sangamon county against the Director of Finance and the State Treasurer to test its tax liability under the Retailers’ Occupation Tax Act and to protect its interests in money paid as taxes under the act, if it should be determined that no tax was due. It was alleged that, prior to the starting of the suit, plaintiff paid its taxes under protest for the months of April to December, 1940, both inclusive, and for January, 1941, making a total of $7154.12. A temporary injunction was issued enjoining the State Treasurer from…