Anderson v. Department of Finance

On August 19, 1936, the Department of Finance notified Joseph M. Anderson, appellee, of a time and place for hearing to determine a tax liability under the Retailers’ Occupation Tax act and notified the appellee to produce at said hearing any and all books, records, papers and memoranda relating to sales of tangible personal property made since July 1, 1933. Appellee appeared at this hearing. He was engaged in the business of operating a tavern where food and drinks were sold at retail. His attorney was also present at the hearing and stated that he wanted to find out the procedure and was…