Johnson v. Halpin

This is a direct appeal by the defendants, Department of Revenue of the State of Illinois and the Attorney General, from a decree of the superior court of Cook County, entered in a proceeding for a declaratory judgment, holding the Illinois Cigarette Use Tax Act unconstitutional, and permanently enjoining defendants from enforcing it against plaintiff, Julie Johnson, and all other persons similarly situated.

The fundamental issues presented herein are whether the Illinois Cigarette Use Tax Act, which purports to impose a tax on the privilege of using cigarettes in this State regardless of…