Superior Coal Co. v. O'Brien

This appeal is a sequel to Superior Coal Co. v. Department of Finance, 377 Ill. 282. The Department of Finance made an assessment of $102,730.75 against the Superior Coal Company, representing retailers’ occupation taxes and penalties from July 1, 1933, through May, 1935. Thereafter, the taxpayer instituted a certiorari proceeding in the superior court of Cook county, conformably to section 12 of the Retailers’ Occupation Tax Act. November 28, 1940, the court quashed the return of the Department of Finance, and the Department prosecuted an appeal to this court, seeking a reversal of the…