The PEOPLE EX REL. ISAACS v. Johnson

This case raises the constitutionality of sections 5a, 5b and 5c of the Retailers’ Occupation Tax Act, (Ill. Rev. Stat. 1961, chap. 120, pars. 444a, 444b and 444c,) as amended in 1961.

The Director of Revenue filed a petition for writ of mandamus against the circuit clerk of Warren County to compel him to enter judgment on certain final assessments and jeopardy assessments. The clerk accepted certified copies of the assessments for filing but refused to enter judgments on the ground that the act as amended is unconstitutional under the due-process and separation-of-powers clauses of the State…