(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.