Farrand Coal Co. v. Halpin

Rehearing denied March 19, 1957. 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.