Valier Coal Co. v. Department of Revenue

Plaintiff, Valier Coal Company, instituted proceedings in the circuit court of Cook County under the Administrative Review Act to review a retailer’s occupation tax assessment of $90,093.83 by defendant Department of Revenue. The court confirmed the action of the Department of Revenue and entered judgment against plaintiff in the amount of the assessment, from which judgment plaintiff has appealed to this court.

The facts are uncontroverted, and the cause presents the question of law of whether plaintiff’s operation of selling coal to the Chicago, Burlington and Quincy Railroad Company, its…