Department of Finance v. Kilbane

The plaintiff, the Department of Finance of the State, brought an action in debt in the circuit court of Lake county against the defendants, Frank Kilbane and Harry Kilbane, doing business as Kilbane’s Tea Room & Candy, to recover $711.86, assessed by plaintiff as retailers’ occupation tax and penalties against the defendants. Of this amount, $335.80 represented taxes assessed for the periods from September through November, 1937, and April through November, 1938; $83.95, a twenty-five per cent penalty; $208.93, an assessment for the months from July, 1933, through May, 1937, and $83.18 in…