S. Bloom, Inc. v. Mahin

Plaintiffs, S. Bloom, Inc., Midway Tobacco Co., Inc., and A. R. Patrick Wholesale, Inc., filed this declaratory judgment action against defendants, George E. Mahin as Director of Revenue of the State of Illinois, Alan J. Dixon as Treasurer of the State of Illinois and William J. Scott as Attorney General of the State of Illinois, alleging that the regressive graduated discount established by section 2(b) of the Illinois Cigarette Tax Act (111. Rev. Stat. 1973, ch. 120, par. 453.2(b)) violates various provisions of the Illinois and United States constitutions. Following a hearing on the…