The PEOPLE v. Scudder Buick, Inc.

This is an appeal from a judgment of the circuit court of Du Page County against defendant corporation in the sum of $2,421.09 as delinquent personal property taxes for the year 1966, including interest and penalties. The revenue being involved, defendant’s appeal comes directly to this court (see our Rule 302(a).) 43 Ill.2d R 302.

The record before us discloses that on November 10, 1966, the Department of Revenue, pursuant to statute (Ill. Rev. Stat. 1965, ch. 120, par. 618), caused the publication of its assessment of defendant’s capital stock upon which the unpaid tax is based. Thereafter,…