Department of Revenue v. Prestige Casualty Co.

This is a consolidated appeal of eight actions filed in the Circuit Court of Cook County by the Illinois Department of Revenue to recover against bonds provided by Prestige Casualty Co. on behalf of retailers. The bonds were posted as security under the Retailers’ Occupation Tax Act (Ill. Rev. Stat. 1977, ch. 120, par. 440 et seq.) as a condition for engaging in retail activity.

Appellant Prestige stipulates on appeal that the facts and pleadings are substantially identical in each case, except that the bonds in each case relate to a different taxpayer, and that amounts of tax and judgment…