Department of Finance v. Gold

This is an appeal from a judgment of the municipal court of Chicago in an action in debt to recover the sum of $2080.46, assessed by the appellee, the Department of Finance, against appellant, as a retailers’ occupation tax provided by an act of the General Assembly as in force at the time the judgment was entered. (State Bar Stat. 1935, chap. 120, p. 2705.) As the matter involves the constitutionality of section 8 of the act, and as the State revenúes are involved, the appeal has been taken directly to this court.

It appears that appellant failed to make return or to pay the retailers’…