DEPT. OF REV. v. NAT. BELLAS HESS, INC.

No. 39330.

34 Ill.2d 164 (1966)

214 N.E.2d 755

THE DEPARTMENT OF REVENUE, Appellee, v. NATIONAL BELLAS HESS, INC., Appellant.

Supreme Court of Illinois.

Rehearing denied March 23, 1966.


Attorney(s) appearing for the Case

LEIBMAN, WILLIAMS, BENNETT AND BAIRD, of Chicago, (JULIAN R. WILHEIM, of counsel,) for appellant.

WILLIAM G. CLARK, Attorney General, of Springfield, (RICHARD A. MICHAEL and TERENCE F. MacCARTHY, Assistant Attorneys General, of counsel,) for appellee.

HALFPENNY, HAHN AND RYAN, of Chicago, (HAROLD T. HALFPENNY, JAMES F. FLANAGAN, and MARY M. SHAW, of counsel,) amicus curiae.


Judgment affirmed.

Mr. JUSTICE HOUSE delivered the opinion of the court:

Defendant National Bellas Hess, Incorporated, a non-resident mail-order vendor, appeals from a summary judgment entered by the circuit court of Cook County against it for the sum of $93,242.18, representing taxes of $74,593.75 assessed under the Illinois Use Tax Act, (Ill. Rev. Stat. 1961, chap. 120, pars. 439.1 et seq.,) for the period...

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