People v. Holmstrom, 8 Ill.2d 401, 406, 134 N.E.2d 246; People v. Chicago N.W. Ry. Co., 322 Ill. 150, 155, 152 NE 575. See also: People v. Calumet Steel Co., 355 Ill. 375, 189 NE 305; People v. Thompson, 295 Ill. 187, 129 N.E. 155. In People v. Dummer, 274 Ill. 637, 113 N.E. 934, the Supreme Court held that a suit for taxes is not an action on a contract express or implied, and therefore not within the jurisdiction of the municipal court of Chicago.