Berry v. Costello

Plaintiffs filed a class action in the circuit court of St. Clair County seeking a declaration that the mobile home privilege tax (Ill. Rev. Stat. 1973, ch. 120, par. 1201 et seq.) is unconstitutional. The named plaintiffs are owners of an inhabited mobile home and under protest paid the assessed tax of $90.72 for the year ending June 30, 1974. The circuit court declared the statute unconstitutional and granted the injunctive and other relief requested by plaintiffs. Defendant brought this direct appeal pursuant to Supreme Court Rule 302(a). Ill. Rev. Stat. 1973, ch. 110A, par. 302(a).

We find…