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COMMONWEALTH EDISON v. COMM. UNIT SCH. DIST.

Nos. 75-186, 187, 188 & 189 cons.

44 Ill. App.3d 665 (1976)

358 N.E.2d 688

COMMONWEALTH EDISON COMPANY et al., Plaintiffs-Appellees, v. COMMUNITY UNIT SCHOOL DISTRICT NO. 200, DU PAGE COUNTY, Defendant-Appellant. — COMMUNITY UNIT SCHOOL DISTRICT NO. 200, DU PAGE COUNTY, Plaintiff-Appellant, v. THE CITY OF WHEATON et al., Defendants-Appellees.

Appellate Court of Illinois — Second District (1st Division).

Rehearing denied January 20, 1977.

Attorney(s) appearing for the Case

Robert B. Bennorth, of Wheaton, for appellant.

James R. Bryant, Jr., Stephen J. Mattson and Robert A. Hellman, all of Mayer, Brown & Platt, and Isham, Lincoln & Beale, all of Chicago, and James E. Gauger, of Rathje, Woodward, Dyer & Burt, and Robert V. Gildo, both of Wheaton, for appellees.

Judgments affirmed.

Mr. JUSTICE SEIDENFELD delivered the opinion of the court:

The City of Wheaton, in 1966, imposed a 3% privilege or occupation tax on the gross receipts of all persons engaged in the business of distributing, supplying or selling gas or electricity, or transmitting messages electrically, within the corporate limits of the City of Wheaton. The three utilities affected (Edison, Northern Illinois Gas, and Illinois Bell) passed the tax on to...

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