The People v. Werner

We are asked by this writ of error to determine primarily whether the Retailers’ Occupation Tax act, which imposes a three per cent tax on gross receipts of sales of tangible personal property at retail, is in its operation unconstitutional because as applied to retail sales of gasoline it is allegedly a tax upon a tax. The case comes here from the county court of Sangamon county, which held plaintiff in error, Jess Werner, guilty of willfully failing to make a return and report to the Director of Finance of the State of Illinois and assessed a fine against him of $250 and costs.

The case was…