Bucyrus-Erie Co. v. Lorenz

These two appeals, involving the same parties and identical issues relating to the revenue, have been consolidated for the purpose of opinion and pose the question of the incidence of use tax upon a machine built to special order.

Plaintiff, Bucyrus-Erie Company, entered into a contract with the Peabody Coal Company, whereby plaintiff sold to Peabody, for the sum of $2,432,000, a wheel excavator for use at the latter’s River King strip mine in St. Clair County, Illinois. The contract was, by its terms, governed by the laws of Wisconsin and at its fulfillment the Illinois Department of Revenue,…