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GRENIER & CO. v. STEVENSON

No. 41591.

42 Ill.2d 289 (1969)

247 N.E.2d 606

GRENIER & CO., INC. et al., Appellants, v. ADLAI E. STEVENSON III, State Treasurer, et al., Appellees.

Supreme Court of Illinois.

Opinion filed April 23, 1969.

Attorney(s) appearing for the Case

THOMAS J. BOODELL and WAYLAND B. CEDARQUIST, both of Chicago, (BOODELL, SEARS, SUGRUE & CROWLEY, of counsel,) for appellants.

WILLIAM J. SCOTT, Attorney General, of Springfield, (JOHN J. O'TOOLE and DONALD J. VEVERKA, Assistant Attorneys General, of counsel,) for appellees.

Judgment affirmed.

Mr. CHIEF JUSTICE SOLFISBURG delivered the opinion of the court:

This suit questions the constitutionality of the new minimum tax imposed by the Illinois Supplemental Corporate Franchise Tax Act of 1967. (Ill. Rev. Stat. 1967, ch. 32, par. 157.133.) This act establishes a minimum annual franchise tax of $100.

The plaintiffs are three small Illinois corporations, each of which paid the minimum tax under protest. They filed suit in...

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