(Download) "Modern Dairy Co. v. Dept. of Revenue" by Supreme Court of Illinois # eBook PDF Kindle ePub Free
eBook details
- Title: Modern Dairy Co. v. Dept. of Revenue
- Author : Supreme Court of Illinois
- Release Date : January 17, 1952
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 71 KB
Description
The Department of Revenue of the State of Illinois and Ernest C. Marohn, as acting director thereof, appeal to this court from a judgment of the circuit court of Kane County which held that appellee, Modern Dairy Company, Inc., a corporation, was entitled to a credit memorandum for retailers' occupation tax paid by appellee on milk sold to the Chicago State Hospital for consumption by its patients. The facts are simple and not seriously disputed. The appellee operates a dairy and is engaged in selling dairy food products at wholesale and retail in the city of Chicago. The Chicago State Hospital, a State institution, through the Division of Purchases and Supplies of the Department of Finance, during the period from August, 1944, through 1947, purchased milk from appellee on quarterly competitive bids. No tax was included in these bids. The milk was delivered to the institution, 900 to 1200 gallons daily, in ten-gallon cans. A very small amount of milk was sold to employees, about eight per cent, about which there is no dispute. The balance of the milk was consumed by the patients and employees of the hospital. The patients were mentally ill persons committed by the courts of Illinois and volunteer patients. The hospital made a maintenance charge for food, housing, laundry, etc., to the employees. Some of the patients performed services in the kitchens and dining rooms, and as housekeepers and janitors, without compensation. The evidence disclosed that appellee also sold its products to others at retail and at wholesale for resale. The wholesale prices were less than the retail and the bid prices to the hospital were less than the wholesale prices. The appellee had included all sales to the hospital in its monthly tax returns and paid the tax for which credit is now claimed.
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