Hornof v. Kroger Co.

This appeal is a clear attempt to inject new issues and to relitigate the appeal in Docket No. 39669, opinion in which was released on May 23, 1966, and is reported in 35 Ill.2d 125.

The only issue originally was the constitutionality of the 1963 and 1965 amendments to the Illinois Retailers’ Occupation Tax Act (Ill. Rev. Stat. 1963, 1965, chap. 120, par. 440), and the Illinois Use Tax Act (Ill. Rev. Stat. 1963, 1965, chap. 120, par. 439.2), which extended the retailers’ occupation tax and use tax to transactions where trading stamps were redeemed for merchandise. The circuit court of Cook…