People ex rel. Powell v. Luttrell

This action was brought by the State to recover a privilege tax imposed by the Motor Vehicle Act of 1951. The trial court held that the State had failed to exercise reasonable diligence in obtaining service of process and dismissed the suit. On appeal, the State contends that neither the requirement of reasonable diligence nor the doctrine of estoppel are applicable. The facts follow.

In 1951 the General Assembly amended section 9 of the Motor Vehicle Act (Ill Rev Stats, c 95½, § 9) which then provided that the operator of a registered second division vehicle (truck, bus, trailer, etc.) pay…