Elk Grove Engineering Co. v. Korzen

The Director of the Department of Local Government Affairs of the State of Illinois and various officials of Cook County appeal directly to this court under Rule 302(a) (50 Ill.2d R. 302) from three judgments of the circuit court of Cook County holding unconstitutional three sections of the Revenue Act of 1939.

In the first case, plaintiffs, Elk Grove Engineering Co., a corporation, and Nick DeLuca, doing business as Alex Theatre, a sole proprietorship, “individually and for the class of non-farm users and owners of tangible personal property,” naming as defendants the treasurer, clerk and…