People Ex Rel. Bernardi v. Bethune Plaza, Inc.

PRESIDING JUSTICE HARTMAN

delivered the opinion of the court:

Defendant appeals from an adverse judgment in a State action under the Unemployment Insurance Act (Ill. Rev. Stat. 1983, ch. 48, par. 300 et seq.) (Act) to collect delinquent unemployment insurance taxes assessed against defendant.

This appeal presents as issues whether: (1) the Act is unconstitutional as applied; and (2) the circuit court should have enjoined collection of the tax.

On November 6, 1979, the Director of the Illinois Department of Labor (Director) notified defendant that a determination and assessment under the Act had…