Department of Finance v. Sinclair

This is an action in debt brought in the circuit court of Montgomery county by the Department of Finance against Tony Sinclair, defendant, appellee. On the latter’s motion the complaint was dismissed. The basis of the action is a certain assessment of retailers’ occupation tax levied and assessed against the appellee on April 3, 1941, in the sum of $925.85. This sum was fixed and assessed on hearing before the Department and the appellee sought no review by certiorari, as he could have done under the statute. The record shows the steps taken to assess this tax.

The ground of appellee’s motion…