People Ex Rel. Rice v. Wilson Oil Co.

Appellant seeks to reverse a judgment of the circuit court of Cook county against it for $2000, the penalty on a bond executed by it as surety for the Wilson Oil Company, a corporation, executed under the provisions of section 3 of the Motor Fuel Tax law of 1929, as amended. The appeal is direct, as a constitutional question is raised.

The Wilson Oil Company, a corporation of Illinois, on or about August 10, 1931, made an application to the Department of Finance of the State of Illinois in accordance with the provisions of the Motor Fuel Tax law of 1929 as amended in 1931, (Cahill’s Stat.…