City of Springfield v. Allphin

This case involves several aspects of the relationship between Illinois municipalities, which may impose certain taxes, and the State of Illinois, whose agents collect those taxes and distribute to the municipalities the revenue therefrom. Because of the complex nature both of that relationship itself, and of the role of the courts vis-a-vis that relationship, we deem it necessary to set forth the facts of the dispute in some detail.

Plaintiff city of Springfield is an Illinois municipality which has, pursuant to sections 8—11—1 and 8—11—5 of the Illinois Municipal Code (Ill. Rev. Stat. 1973,…