Butler Manufacturing Co. v. Department of Finance

Appellee, Butler Manufacturing Company, filed with the Department of Finance a consolidated tax return under the Retailers Occupation Tax Act and included sales made by it in Illinois for the months of September, October, November and December, 1939. It claimed exemptions from taxable liability as to such business. The department amended the return and assessed a tax of $42,259.41 and added penalties of $10,564.84. Appellee gave notice of protest and a hearing was had under section 8 of the act. (Ill. Rev. Stat. 1941, chap. 120, par. 447.) The tax was confirmed and thereupon, at the request…