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VENTURE STORES, INC. v. RYAN

No. 4-96-0217.

678 N.E.2d 300 (1997)

286 Ill. App.3d 673

222 Ill.Dec. 688

VENTURE STORES, INC., Plaintiff-Appellant, v. George RYAN, as Secretary of State, Patrick Quinn, as Treasurer of the State of Illinois, and the Department of Business Services, Defendants-Appellees.

Appellate Court of Illinois, Fourth District.

Decided February 25, 1997.

Attorney(s) appearing for the Case

Richard A. Hanson (argued), McDermott, Will & Emery, Chicago, for Plaintiff-Appellant.

James E. Ryan, Attorney General State of Illinois, Chicago, Barbara A. Preiner, Solicitor General, Chicago, A Benjamin Goldgar (argued), Assistant Attorney General, Chicago, for Defendants-Appellees.

Justice GREEN delivered the opinion of the court:

This case concerns the question of whether the format for determining the annual franchise taxes of foreign corporations doing business in Illinois, as provided for by section 15.65(d) of the Business Corporation Act of 1983 (Business Act) (Ill.Rev.Stat.1989, ch. 32, par. 15.65(d)), at times pertinent, violated the uniformity clause set forth in section 2 of article IX of the Illinois Constitution of 1970, which states...

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