Department of Finance v. Huizenga

This is an appeal from a judgment, in an action of debt, rendered by the municipal court of Chicago against Clarence Huizenga, for $516.82. Under the Retailers’ Occupation Tax act (Ill. Rev. Stat. 1939, chap. 120, par. 443) the Department of Finance of the State of Illinois had made a corrected return and had assessed a taSc and penalties against the appellant. The defendant appealed directly to this court as the revenue is involved.

He was engaged in selling tangible personal property at retail in Cook county from July 1, 1933, through March 15, 1938. For many months during that period he did…