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WILSON v. DEPARTMENT OF REVENUE

No. 77708.

662 N.E.2d 415 (1996)

169 Ill.2d 306

214 Ill.Dec. 849

Keith Robert WILSON, Appellee, v. The DEPARTMENT OF REVENUE et al., Appellants.

Supreme Court of Illinois.

February 15, 1996.

Attorney(s) appearing for the Case

Roland W. Burris, Attorney General, Civil Appeals Div., Chicago, James E. Ryan, Atty. Gen., Springfield, A.G. Kaplan (Barbara A. Preiner, Solicitor General and Susan Frederick Rhodes, Assistant Attorney General, Chicago, of counsel), for Department of Revenue.

George F. Taseff, Bloomington, for Keith Robert Wilson.

Justice HARRISON delivered the opinion of the court:

In this appeal we are again asked to consider whether the Cannabis and Controlled Substances Tax Act (Ill.Rev.Stat.1989, ch. 120, par. 2151 et seq.) violates the double jeopardy provisions of the fifth amendment to the United States Constitution (U.S. Const., amend. V) and article I, section 10, of the Illinois Constitution of 1970 (Ill. Const. 1970, art. I, § 10). Although we rejected a claim that the...

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