Department of Revenue v. Wakeford Hardware Co.

This is a contempt proceeding based on plaintiff’s petition, for rule to show cause, which alleged defendant’s refusal to obey a subpoena duces tecum issued by the plaintiff. On defendant’s motion the petition was dismissed and plaintiff has appealed.

Defendant’s motion admitted the facts well pleaded in the petition: During 1950 defendant was certified under the Sales Tax Act for the business of selling personal property at retail. Chap. 120, par. 441a Ill. Rev. Stat. (1953) [Jones Ill. Stats. Ann. 119.452]. Plaintiff’s auditor attempted on several occasions without success to gain access to…