(DOWNLOAD) "City of Chicago v. Giedraitis" by Supreme Court of Illinois ~ eBook PDF Kindle ePub Free

eBook details

Title: City of Chicago v. Giedraitis
Author : Supreme Court of Illinois
Release Date : January 21, 1958
Genre: Law,Books,Professional & Technical,
Pages : * pages
Size : 63 KB

Description

In 1961 the Retailers Occupation Tax Act and the Use Tax Act were amended to apply to the rental of personal property and the use of rented personal property. In International Business Machines Corp. v. Department of Revenue, 25 Ill.2d 503, these amendments were held invalid because they violated section 13 of article IV of the constitution. In the present case the circuit court of Cook County dismissed upon motion the complaint of a lessee who sought to obtain credit for the amount of tax that he paid under the invalid amendments, and the plaintiff has appealed directly to this court. The revenue is involved. Agricultural Transportation Assn v. Carpentier, 2 Ill.2d 19.