Gonzales v. Department of Revenue

In this appeal, brought pursuant to the provisions of the Administrative Review Act (Ill. Rev. Stat. 1973, ch. 110, par. 264 et seq.), plaintiff challenges the enforcement of section 9c of the Illinois Cigarette Tax Act (the Act) (Ill. Rev. Stat. 1973, ch. 120, par. 453.9c), which prohibits inter alia the transportation into Illinois of more than 2,000 cigarettes which are not tax-stamped in any single lot or shipment.

The record reflects that plaintiff was arrested and charged with having transported 150 packages of cigarettes (3,000 in number) into Illinois, in violation of section 9c of the…