People Ex Rel. Scott v. Chicago Thoroughbred Enterprises, Inc.

The common issue in these two appeals, which were consolidated for argument and decision, is the proper measure of the tax imposed by section 10a of the Illinois Horse Racing Act (Ill. Rev. Stat. 1971, ch. 8, par. 37j1) upon Chicago Thoroughbred Enterprises, Inc., on moneys wagered at horse races conducted by it during the years 1966 through 1972. Chicago Thoroughbred Enterprises, Inc., is the defendant-appellee in No. 45359 and is the plaintiff-appellee in No. 45589. The Illinois Racing Board, though a party only to No. 45589, is involved in the subject matter of No. 45359. We shall, for…