Department of Finance v. Player

This is an action of debt prosecuted by the Department of Finance pursuant to authority conferred by section 5 of the Retailers’ Occupation Tax act. (State Bar Stat. 1935, p. 2707.) The case was started before a justice of the peace in DuPage county, so there were no formal pleadings. The justice of the peace gave judgment for plaintiff, and the cause was appealed to the circuit court for trial de novo. At the close of the proof offered by the Department of Finance the defendants moved to dismiss for two reasons: (1) That no showing had been made under the act; and (2) that no sufficient…