People v. Franklin National Insurance

This appeal presents for review a judgment in an action of debt for $2244.84 and $180.52 interest against the Franklin National Insurance Company of New York, a corporation, (herein called the defendant,) for omitted taxes on net receipts of its business in Cook county for the years 1926 and 1927.

The defendant first claims error because the trial court overruled its demurrer to the amended declaration. The defendant elected to abide by its demurrer, moved to vacate the order overruling the demurrer and made an offer of proof, which offer the court rejected. Such offer included proof that…