Swain Nelson & Sons Co. v. Department of Finance

The Department of Finance, under the provisions of the Retailers’ Occupation Tax act (State Bar Stat. 1935, chap. 120, p. 2705,) entered a determination finding a tax due from the appellant and assessed the tax. The appellant commenced a certiorari proceeding in the superior court of Cook county, pursuant to section 12 of said act, for the purpose of reviewing the hearing conducted by the department resulting in the determination of the tax liability. A hearing was had before the trial court on a motion by the department to quash the writ and dismiss the suit. The court allowed the motion and…