Tatz v. Department of Finance

This is an appeal from a judgment of the superior court of Cook county quashing a writ of certiorari and sustaining the return of appellee, the Department of Finance of the State of Illinois, assessing a tax of $2804.22 against appellant under the Retailers’ Occupation Tax Act.

The facts are not in dispute. Appellant did not appear or offer evidence. The facts therefore must be gleaned from the record of the Department, filed as a return to the writ of certiorari. On January 20, 1941, appellee notified appellant, doing business as Harding Liquor Company, that it desired to examine appellant’s…