Modern Dairy Co. v. Department of Revenue

The Department of Revenue of the State of Illinois and Ernest C. Marohn, as acting director thereof, appeal to this court from a judgment of the circuit court of Kane County which held that appellee, Modern Dairy Company, Inc., a corporation, was entitled to a credit memorandum for retailers’ occupation tax paid by appellee on milk sold to the Chicago State Hospital for consumption by its patients.

The facts are simple and not seriously disputed. The appellee operates a dairy and is engaged in selling dairy food products at wholesale and retail in the city of Chicago. The Chicago State…