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eBook details

• Title: Johnson v. Marshall Field & Co.
• Author : Supreme Court of Illinois
• Release Date : January 29, 1974
• Genre: Law,Books,Professional & Technical,
• Pages : * pages
• Size : 64 KB

Description

William Johnson, one of the plaintiffs here, filed a complaint in the circuit court of Cook County, individually and in behalf of the class of persons who purchased tangible personal property at retail in municipalities imposing a municipal retailers' occupation tax (MROT), against Marshall Field & Co., Sears Roebuck & Co., Jewel Companies, Inc., Montgomery Ward & Co., Inc., Carson Pirie Scott & Co. and National Tea Co. Ronald Bailis, the other plaintiff, filed a complaint, also individually and in behalf of all members of the same class, against Goldblatt Brothers, Inc., The Great Atlantic & Pacific Tea Company, Inc., Walgreen Co., Steinberg-Baum Co., Dominick's Finer Foods, Inc., Armanetti, Inc., F.W. Woolworth Co., High-Low Foods, Inc., and Kroch's & Brentano's, Inc. Both complaints included allegations that the plaintiffs had purchased tangible personal property from the defendant retailers in municipalities imposing a MROT; that the defendants were authorized to and did collect in addition to the selling price a use tax on the purchases by the plaintiffs and the members of the plaintiffs' class, and that the defendants added to the amount of the use tax a sum of money equal to the MROT. The plaintiffs claimed that the addition of the sum of money representing the MROT constituted an unauthorized collection of the tax because the Municipal Retailers' Occupation Tax Act did not authorize this, and they further alleged that the addition of this amount to the use tax, without disclosing that retailers were not authorized to collect the MROT, was a violation of the Uniform Deceptive Trade Practices Act (Ill. Rev. Stat. 1969, ch. 121 1/2, par. 311 et seq.). The first count of each complaint sought to enjoin the defendants from collecting from customers any amount in excess of the 4% use tax, and count II in each case sought to recover all sums the defendant retailers had received from customers to satisfy their MROT liability.

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