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  5. 66 Ill.2d 423 (1977)
 

WILLIAMS v. CITY OF CHICAGO

Nos. 48399, 48611 cons.

66 Ill.2d 423 (1977)

362 N.E.2d 1030

RICHARD B. WILLIAMS et al., Appellees, v. THE CITY OF CHICAGO et al., Appellants. — PATRICK E. GORMAN et al., Appellees, v. THE CITY OF CHICAGO et al., Appellants.

Supreme Court of Illinois.

Rehearing denied May 26, 1977.

Attorney(s) appearing for the Case

William R. Quinlan, Corporation Counsel, of Chicago (Daniel Pascale and Richard F. Friedman, Assistant Corporation Counsel, of counsel), for appellants.

Freeman, Freeman and Atkins, Ltd., of Chicago (Robert F. Coleman, Barry J. Freeman, Robert S. Atkins, and Howard L. Fink, of counsel), for appellees.

William R. Quinlan, Corporation Counsel, of Chicago (Daniel Pascale and Richard F. Friedman, Assistant Corporation Counsel, of counsel), for appellants.

Asher, Greenfield, Goodstein, Pavalon & Segall, Ltd., of Chicago (Eugene I. Pavalon, Peter B. Carey, and Joseph J. Butler, Jr., of counsel), for appellees.

Reversed and remanded.

MR. JUSTICE UNDERWOOD delivered the opinion of the court:

These consolidated appeals are concerned with the constitutionality of the Chicago Transaction Tax Ordinance, which imposes a tax on transactions consummated in the city of Chicago involving the transfer of real estate and the lease or rental of certain types of personal property. (Municipal Code of Chicago, ch. 200.1.) The plaintiffs brought separate class actions in the circuit...

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