
    (No. 6008
    Bureau of Business Practice, Claimant, vs. State of Illinois, Department of Revenue, Respondent.
    
      Opinion filed May 11, 1971.
    
    Bureau of Business Practice, Claimant, pro se.
    William J. Scott, Attorney General; William E. Webber, Assistant Attorney General, for Respondent.
   Perlin, C.J.  