Babcock v. Elliott

The plaintiff, Richard F. Babcock, filed his complaint in the circuit court of Cook County against the defendants, the Attorney General and the Director of Revenue of the State, seeking a declaration that the Illinois Cigarette Tax Act (Ill. Rev. Stat. 1947, chap. 120, par. 453.1 et seq.) violates Federal and State constitutional guaranties in the respects enumerated. Thereafter, the plaintiff, Alice P. Blalcemore, on behalf of herself and others similarly situated, filed her complaint against the same defendants, seeking a declaration that the Cigarette Tax Act, as applied to her,…