Snite v. Department of Revenue

This is an appeal from a judgment of the superior court of Cook County, entered in a certiorari proceeding instituted in that court by appellee under the provisions of section 12 of the Retailers’ Occupation Tax Act, (Ill. Rev. Stat. 1945, chap. 120, par. 451,) to review a proceeding before the Department of Finance and its successor, the Department of Revenue. (Ill. Rev. Stat. 1945, chap. 127, par. 39b.) The Department had denied appellee’s claim for a refund of $3211.43, the same being the amount of all retailers’ occupation taxes paid by him from February 24, 1940. Upon review, by…