Village of Hodgkins v. Margarites

McCORMICK, J.,

specially concurring:

While I concur in the result reached in the majority opinion I cannot fully subscribe to all of its holdings. The statement is made in the opinion:

“We hold that Section 32a prohibits municipalities from levying a vehicle tax on non-residents only, and the fact that a corporation may have an additional residence does not, under the statute, relieve such a vehicle owner from the operation of a vehicle license ordinance duly adopted by a municipality within which it resides.”

The case would seem to be one of first impression in this State. The question to be…