Dee-El Garage, Inc. v. Korzen

I must dissent from the majority opinion which construes the taxation of a leasehold estate in real property under section 26 of the Revenue Act of 1939, as amended (Ill.Rev.Stat. 1969, ch. 120, par. 507), to be a use tax and thus unconstitutional. Ill. Const. (1870), art. IV, sec. 13.

While the majority admits that the General Assembly possesses the authority to tax a leasehold interest as real estate, they arrive at their conclusion that the tax in question is a use tax by isolating and dissecting section 26, as amended, from the remainder of the Revenue Act and overemphasizing the words…