[Download] "Moline Tool Co. v. Dept. of Revenue" by Supreme Court of Illinois " eBook PDF Kindle ePub Free

📘 Read Now     📥 Download

eBook details

• Title: Moline Tool Co. v. Dept. of Revenue
• Author : Supreme Court of Illinois
• Release Date : January 21, 1951
• Genre: Law,Books,Professional & Technical,
• Pages : * pages
• Size : 65 KB

Description

The sole question presented in this case is whether or not a proceeding to review a decision of the Department of Revenue denying a taxpayer's claim for refund under the Retailers' Occupation Tax Act is an action against the State of Illinois and hence barred by the constitution. The question arises in this way. The taxpayer, Moline Tool Company, filed a claim for refund with the Department of Revenue, asserting that it had engineered and developed certain special purpose machinery upon the order of a customer and had erroneously paid a tax upon the transaction. The claim was denied. The taxpayer then filed its complaint in the circuit court of Rock Island County to review the decision of the Department. In accordance with section 8 of the Administrative Review Act, (Ill. Rev. Stat. 1949, chap. 110, par. 271,) the Department of Revenue was named as defendant. The Department moved to dismiss the complaint for want of jurisdiction on the ground that an action against the Department is an action against the State prohibited by section 26 of article IV of the constitution. The motion was allowed and the complaint dismissed. This direct appeal followed, a construction of the constitution being involved.

Download Books "Moline Tool Co. v. Dept. of Revenue" PDF ePub Kindle