Continental Illinois National Bank & Trust Co. v. Zagel

MR.' JUSTICE UNDERWOOD

delivered the opinion of the court:

Two original taxpayers’ actions (Ill. Const. 1970, art. VI, sec. 4(a)) relating to revenue (see, e.g., People ex rel. Klinger v. Howlett (1972), 50 Ill. 2d 242; People ex rel. Ogilvie v. Lewis (1971), 49 Ill. 2d 476; Thorpe v. Mahin (1969), 43 Ill. 2d 36) were filed pursuant to leave of this court (58 Ill. 2d R. 381) and consolidated for argument and opinion. Both complaints seek a declaratory judgment that the Illinois replacement tax act (Pub. Act 81 — 1SS—1, effective August 14, 1979, hereinafter referred to as the Act) is invalid.

Cau…