Novicki v. Department of Finance

Appellant conducted a tavern in the village of Melrose Park. He filed monthly returns with payments of what he claims to be the correct amount of taxes due under the Retailers’ Occupation Tax act. Upon a reassessment in the sum of $1382.19, with penalty of $69.11, notice thereof, protest by the taxpayer, and a hearing, the Department of Finance assessed appellant $959.51 as a deficiency tax due from July 1, 1933, to August 31, 1937, with penalty of $47.98. The superior court of Cook county quashed a writ of certiorari to review the proceedings, and the cause is here by an appeal of the…