People Ex Rel. Spiegel v. Lyons

Mr. Chiee Justice Schaeeer

delivered the opinion of the court:

The Director of the Department of Revenue appeals from a judgment order of the circuit court of Cook County which awarded a writ of mandamus directing him to collect taxes under the Retailers’ Occupation Tax Act from persons engaged in the sale of seeds, and to promulgate regulations concerning the imposition of the tax upon those persons. The appeal comes directly to this court because the revenue is involved.

The action was instituted on the relation of Morris D. Spiegel, a taxpayer. The complaint alleged that the Retailers’…