Department of Finance v. Cohen

This appeal has been prosecuted from a judgment of the municipal court of Chicago wherein appellant challenges the constitutionality of sections 8, 9, 10 and 12 of the Retailers’ Occupation Tax act. State Bar Stat. 1935, chap. 120, pp. 2707, 2708.

The Department of Finance brought suit in the municipal court against appellant, David Cohen, doing business as Embassy Drug Store, for judgment in the sum of $1704.67, on a deficiency assessment made by the department under the provisions of the Retailer’s Occupation Tax act. The statement of the claim filed by the department showed a compliance…