Department of Revenue v. Warren Petroleum Corp.

Mr. Chiee Justice Schaeeer

delivered the opinion of the court:

The Department of Revenue brought this action in the circuit court of Cook County against the Warren Petroleum Corporation, a Delaware corporation, to recover certain taxes imposed by the Private Car Line Companies Tax Act (Ill. Rev. Stat. 1953, chap. 120, pars. 372.1 et seq.) The corporation’s amended, answer challenged both the applicability of the act and its constitutionality. A motion to strike the amended answer was overruled, and when the Department elected to stand upon its motion, judgment was entered for the corporation.…