Farrand Coal Co. v. Halpin

Plaintiff coal company appeals directly to this court from a decree of the circuit court of Sangamon County dismissing for want of equity its complaint to enjoin the transfer from the protest fund of payments of retailers’ occupation tax made under protest and for a determination that the Retailers’ Occupation Tax Act (Ill. Rev. Stat. 1955, chap. 120, par. 440 et seq.) does not apply to persons engaged in the business of selling the energy in coal to a utility which energy is transferred by the utility into electrical energy for sale at retail to its customers.

The public revenue being in…