DIERINGER, Presiding Justice.
This is an appeal from the circuit court of Cook County. This action was originally brought under the Administrative Review Act (Ill.Rev.Stat.1975, Ch. 110, § 264 et seq.), to review two final assessments of the Illinois Department of Revenue which assessed the plaintiff a total of $376,435.66 under the Illinois Use Tax Act (Ill.Rev.Stat. 1975, Ch. 120, § 439.2), in connection with the plaintiff's purchases of new barrels...
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