Department of Revenue v. Shore Line Petroleum Co.

This is an appeal from the judgment of the superior court of Cook County dismissing a complaint for the recovery of penalties arising under the Retailers’ Occupation Tax Act. (Ill. Rev. Stat. 1953, chap. 120, pars. 440 et seq.) The case involves a question of revenue and is brought here on direct appeal. Department of Finance v. Goldberg, 370 Ill. 578.

The case below was decided on the pleadings. The complaint alleged that the defendant was engaged in the business of selling tangible personal property at retail; that it thereby became the duty of the defendant to file a return and pay the tax…