Arangold Corp. v. Zehnder

The central issue in this appeal is whether the General Assembly violated the single subject requirement of the Illinois Constitution of 1970 (Ill. Const. 1970, art. IV § 8(d)) when it enacted Public Act 89—21 (Pub. Act 89—21, eff. June 6, 1995; July 1, 1995; January 1, 1996). Public Act 89—21 is the Eighty-Ninth General Assembly’s state budget implementation act for fiscal year 1996. The plaintiff, Arangold Corporation, doing business as Arangold Cigar Company, brought this action in the circuit court of Cook County to enjoin the enforcement of a tobacco tax that was enacted as part of…