Titus v. Texas Co.

This appeal concerns the constitutionality of that portion of section 2 of the Motor Fuel Tax Act (Ill. Rev. Stat. 1971, ch. 120, par. 418) which imposes a tax on the privilege of operating a motor vehicle on the waters of the State of Illinois at a specified rate per gallon of gasoline used. The action was brought in the circuit court of Cook County by the plaintiff, Robert L. Titus, Jr., on his own behalf, and on behalf of all other owners or operators of boats who are charged the motor fuel tax on their purchases of gasoline for marine use. The defendants are George E. Mahin, the Director…