Bachrach v. Nelson

The constitutionality of “An act in relation to a tax upon persons and fiduciaries based upon income,” commonly known as the Income Tax law, is the sole question presented by this appeal. This law was enacted at the first special session of the Fifty-seventh General Assembly and approved by the Governor on February 22, 1932. At the same time “An act making an appropriation [of $5000] to the Department of Finance for carrying into effect and administering” its provisions was also passed and approved. Thereafter suit was filed in the circuit court of Sangamon county by Walter Bachrach, as a…