People Ex Rel. Swartchild & Co. v. Carter

Mr. Chibe Justice Gunn

delivered the opinion of the court:

Appellant, Swartchild & Company, filed its petition for mandamus in the circuit court of Cook county against A. M. Carter, as Director of Finance, for the purpose of compelling the latter to furnish a credit memorandum under section 6 of the Retailers’ Occupation Tax act, (Ill. Rev. Stat. 1939, chap. 120, par. 445,) for over-payment of said tax amounting to $3408.75. Upon suggestion made, George B. McKibben, the successor to A. M. Carter, has been substituted as respondent.

Appellant was in the business of selling, at wholesale, watch…