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CITY OF SPRINGFIELD v. ALLPHIN

No. 49897.

74 Ill.2d 117 (1978)

384 N.E.2d 310

THE CITY OF SPRINGFIELD et al., Appellees, v. ROBERT H. ALLPHIN, Director of Revenue, et al. — (Robert H. Allphin, Appellant.)

Supreme Court of Illinois.

Rehearing denied January 25, 1979.

Attorney(s) appearing for the Case

William J. Scott, Attorney General, of Springfield (Thomas R. Meites, Special Assistant Attorney General, of Chicago, and David M. Frisse, John Brunsman and Samuel Sorich, Assistant Attorneys General, of counsel), for appellant.

Frank M. Pfeifer and Thomas W. Kelty, of Pfeifer & Kelty, P.C., and Fredric Benson, Corporation Counsel, of Springfield, for appellees.

Affirmed as modified; cause remanded.

MR. JUSTICE CLARK delivered the opinion of the court:

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...

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