(DOWNLOAD) "Woman's Athletic Club v. Hulman" by Supreme Court of Illinois # eBook PDF Kindle ePub Free
eBook details
- Title: Woman's Athletic Club v. Hulman
- Author : Supreme Court of Illinois
- Release Date : January 24, 1964
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 62 KB
Description
The issue presented by this appeal is the effect of an unmodified permanent injunction restraining the collection of certain taxes subsequent to a substantial change in the statute imposing the tax. Revenue being involved the appeal is properly brought directly to this court. In order to understand the question presented, a recitation of pertinent chronological facts is necessary. The appellants are private clubs who claim that funds are exacted from them for retailers' occupation taxes without authority of law. From the adoption of the Retailers' Occupation Tax Act in 1933 until the 1943 decision in Svithiod Singing Club v. McKibbin, 381 Ill. 194, taxes under that law were collected from the appellant clubs. After the Svithiod decision holding said collections to be illegal, and remanding the cause, a permanent injunction decree was entered by the trial court on January 21, 1943. This injunction permanently restrained the Department of Revenue from collecting said tax at any time against the clubs for any sales made to members and their guests.
 "Woman's Athletic Club v. Hulman" by Supreme Court of Illinois # eBook PDF Kindle ePub Free){kind=link}