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FIFFER v. POWELL

No. 41326.

41 Ill.2d 558 (1969)

244 N.E.2d 167

ROBERT S. FIFFER, Appellee, v. PAUL POWELL, Secretary of State, Appellant.

Supreme Court of Illinois.

Opinion filed January 29, 1969.

Attorney(s) appearing for the Case

WILLIAM G. CLARK, Attorney General, of Springfield, (JOHN J. O'TOOLE, and ROBERT F. NIX, Assistant Attorneys General, of counsel,) for appellant.

Reversed and remanded.

Mr. JUSTICE KLUCZYNSKI delivered the opinion of the court:

Under the Illinois Vehicle Law, "An application for a certificate of title for any vehicle, whether purchased in Illinois or outside Illinois, and, even if previously registered in another State, must be accompanied by proof either that no tax imposed pursuant to the `Use Tax Act' is owing by reason of the use of the vehicle in Illinois or that any tax so imposed has been paid...

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