[Download] "Dept. of Revenue v. Appellate Court" by Supreme Court of Illinois # Book PDF Kindle ePub Free
eBook details
- Title: Dept. of Revenue v. Appellate Court
- Author : Supreme Court of Illinois
- Release Date : January 20, 1977
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 66 KB
Description
This is an original action brought by the Department of Revenue of the State of Illinois (hereafter, the Department) petitioning for the issuance of a writ of mandamus (58 Ill.2d R. 381) directed to the Appellate Court of Illinois, First District, and ordering it to expunge an order that it entered taxing costs against the Department for the printing of excerpts from the record. The Department contends that the court had no authority or jurisdiction to award costs against an agency of the State. The petition arises out of an administrative proceeding brought by the Department against Burlington Northern, Inc., for its alleged failure to pay a use tax on certain equipment owned and used by that corporation as an interstate carrier for hire. The Department entered a final assessment of $495,530, from which Burlington sought review in the circuit court of Cook County under the provisions of the Administrative Review Act (Ill. Rev. Stat. 1973, ch. 110, par. 264 et seq.). The circuit court affirmed the Department's order, but the circuit court was reversed by the appellate court (32 Ill. App.3d 166). We are not concerned here with the correctness of either of these judgments. The appellate court, on the motion of Burlington, entered an order assessing costs against the Department for the printing of the excerpts from the record under the authority of section 22 of An Act to revise the law in relation to costs (Ill. Rev. Stat. 1975, ch. 33, par. 22), and under our Rule 342(h) (58 Ill.2d R. 342(h)).