People Ex Rel. Ames v. Marx

George M. Marx was a distributor of gasoline in Cook county, Illinois. For the month of December, 1931, he reported sales of 275,392 gallons of gasoline upon which he was required to collect for the State of Illinois three cents per gallon fuel tax. The amount he was required to remit, less two per cent for expense of collection, amounted to $8096.52, and on January 16, 1932, he remitted this amount by check to the Director of Finance of the State of Illinois in payment of said tax. This check was drawn on the Stockmen’s Trust & Savings Bank of Chicago, and upon presentation by the Director…