Hanley v. Kusper

In these consolidated cases we are asked to reconsider our decisions in Lake Shore Auto Parts Co. v. Korzen, 49 Ill.2d 137 (1971), and 54 Ill.2d 237 (1973). In the first of those opinions we considered the interpretation and the validity of article IX-A which was added to the Constitution of 1870. The added article IX-A read as follows:

“Section 1. Notwithstanding any other provision of this Constitution, the taxation of personal property by valuation is prohibited as to individuals. ”

In our first opinion we examined the interpretive material, rejected some of the interpretations proposed by…