Dep't of Finance v. Schmidt, No. 25669.

CourtSupreme Court of Illinois
Writing for the CourtGUNN
PartiesDEPARTMENT OF FINANCE v. v. SCHMIDT.
Docket NumberNo. 25669.
Decision Date11 October 1940

374 Ill. 351
29 N.E.2d 530

DEPARTMENT OF FINANCE v.
v.
SCHMIDT.

No. 25669.

Supreme Court of Illinois.

Oct. 11, 1940.


Action by the Department of Finance against Leslie Schmidt to recover tax allegedly due under Retailers' Occupation Tax Act. From an adverse judgment, Leslie Schmidt appeals.

Affirmed.

[29 N.E.2d 531]

Appeal from Circuit Court, St. Clair County; Maurice V. joyce, judge.
MacDonald, Meyer & Meyer, of East St. Louis, for appellant.

John E. Cassidy, Atty. Gen. (Henry G. Miller, of Chicago, and W. F. Gray, of Springfield, of counsel), for appellee.


GUNN, Justice.

Appellee, the Department of Finance of the State of Illinois, brought suit against Leslie Schmidt, doing business as the Schmidt Auto Repair, appellant, in the circuit court of St. Clair county, to recover $405.22 due the State of Illinois under the Retailers' Occupation Tax Act and obtained judgment from which appellant appeals directly to this court, as the revenue is involved.

The complaint, after setting out jurisdictional matters, alleges that the defendant had failed to make returns showing receipts of sales made at retail, and that he was notified of the time and place of a hearing for the purpose of determining the amount of tax due, and that a hearing was had upon which the Department of Finance determined a total amount of $415.85 was duefrom the defendant, and notified him thereof. Appellant admits all these charges in the complaint. The complaint further alleged $10.67 had been paid by appellant, leaving a balance of $405.22 due, for which judgment was prayed. Appellant denies this paragraph of the complaint. Additional defenses were made to the effect that a suit had been previously brought for the same cause of action and dismissed by the plaintiff and judgment rendered against the plaintiff, which is in full force and effect, and, further, that said suit was dismissed without notice to the defendant as required by the Civil Practice Act. The complaint and answer were both verified. A motion to strike the answer was made because it specifically admitted all the things necessary for recovery under the Retailers' Occupation Tax Act, and because the previous suit dismissed was without prejudice, and, further, because it appeared from the complaint that the notice of assessment by the Department of Finance was given after the previous suit had been dismissed, which would have entitled appellant to have the amount specified in the notice reviewed by certiorari as provided...

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17 practice notes
  • Superior Coal Co. v. O'Brien, No. 26944.
    • United States
    • Supreme Court of Illinois
    • 14 Septiembre 1943
    ...is liable for the tax assessed can only be litigated in a proceeding on certiorari under section 12. Department of Finance v. Schmidt, 374 Ill. 351, 29 N.E.2d 530;Department of Finance v. Goldberg, 370 Ill. 578, 19 N.E.2d 593;Department of Finance v. Gold, 369 Ill. 497, 17 N.E.2d 13. Admitt......
  • People ex rel. Petersen v. Turner Co., No. 75--37
    • United States
    • United States Appellate Court of Illinois
    • 15 Abril 1976
    ...Ill. 497, 17 N.E.2d 13 (1938); Department of Finance v. Goldberg, 370 Ill. 578, 19 N.E.2d 593 (1939); Department of Finance v. Schmidt, 374 Ill. 351, 29 N.E.2d 530 (1940); Dept. of Finance v. Huizenga, 379 Ill. 357, 40 N.E.2d 718 (1942); Department of Finance v. Kilbane, 381 Ill. 117, 44 N.......
  • Konczak v. Johnson Outboards, A Div. of Outboard Marine Corp., No. 81-913
    • United States
    • United States Appellate Court of Illinois
    • 4 Agosto 1982
    ...summary judgment. It is well settled that payment is properly pleaded as an affirmative defense. (Department of Finance v. Schmidt (1940), 374 Ill. 351, 354, 29 N.E.2d 530, 532; Ill.Rev.Stat.1979, ch. 110, par. 43(4).) Failure of a plaintiff to reply to new matters contained in such a defen......
  • Weil-McLain Co. v. Collins, No. 29542.
    • United States
    • Supreme Court of Illinois
    • 15 Enero 1947
    ...v. Gold, 369 Ill. 497, 17 N.E.2d 13;Department of Finance v. Goldberg, 370 Ill. 578, 19 N.E.2d 593;Department of Finance v. Schmidt, 374 Ill. 351, 29 N.E.2d 530;Superior Coal Co. v. O'Brien, 383 Ill. 394, 50 N.E.2d 453. Likewise we have held the provision for administrative hearing under th......
  • Request a trial to view additional results
17 cases
  • Superior Coal Co. v. O'Brien, No. 26944.
    • United States
    • Supreme Court of Illinois
    • 14 Septiembre 1943
    ...is liable for the tax assessed can only be litigated in a proceeding on certiorari under section 12. Department of Finance v. Schmidt, 374 Ill. 351, 29 N.E.2d 530;Department of Finance v. Goldberg, 370 Ill. 578, 19 N.E.2d 593;Department of Finance v. Gold, 369 Ill. 497, 17 N.E.2d 13. Admitt......
  • People ex rel. Petersen v. Turner Co., No. 75--37
    • United States
    • United States Appellate Court of Illinois
    • 15 Abril 1976
    ...Ill. 497, 17 N.E.2d 13 (1938); Department of Finance v. Goldberg, 370 Ill. 578, 19 N.E.2d 593 (1939); Department of Finance v. Schmidt, 374 Ill. 351, 29 N.E.2d 530 (1940); Dept. of Finance v. Huizenga, 379 Ill. 357, 40 N.E.2d 718 (1942); Department of Finance v. Kilbane, 381 Ill. 117, 44 N.......
  • Konczak v. Johnson Outboards, A Div. of Outboard Marine Corp., No. 81-913
    • United States
    • United States Appellate Court of Illinois
    • 4 Agosto 1982
    ...summary judgment. It is well settled that payment is properly pleaded as an affirmative defense. (Department of Finance v. Schmidt (1940), 374 Ill. 351, 354, 29 N.E.2d 530, 532; Ill.Rev.Stat.1979, ch. 110, par. 43(4).) Failure of a plaintiff to reply to new matters contained in such a defen......
  • Weil-McLain Co. v. Collins, No. 29542.
    • United States
    • Supreme Court of Illinois
    • 15 Enero 1947
    ...v. Gold, 369 Ill. 497, 17 N.E.2d 13;Department of Finance v. Goldberg, 370 Ill. 578, 19 N.E.2d 593;Department of Finance v. Schmidt, 374 Ill. 351, 29 N.E.2d 530;Superior Coal Co. v. O'Brien, 383 Ill. 394, 50 N.E.2d 453. Likewise we have held the provision for administrative hearing under th......
  • Request a trial to view additional results

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