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ARANGOLD CORP. v. ZEHNDER

No. 85366.

718 N.E.2d 191 (1999)

187 Ill.2d 341

240 Ill.Dec. 710

ARANGOLD CORPORATION, d/b/a Arangold Cigar Company, Appellee, v. Kenneth E. ZEHNDER, Director of Revenue, et al., Appellants.

Supreme Court of Illinois.

Rehearing Denied October 4, 1999.

Attorney(s) appearing for the Case

James E. Ryan, Attorney General, Springfield (Barbara A. Preiner, Solicitor General, A. Benjamin Goldgar, Assistant Attorney General, Chicago, of counsel), for Kenneth E. Zehnder.

Stanley R. Kaminski, John A. Biek, Melissa Connell, McDermott, Will & Emery, Chicago, for Arangold Corporation.

Justice BILANDIC delivered the opinion of the court:

The central issue in this appeal is whether the General Assembly violated the single subject requirement of the Illinois Constitution of 1970 (Ill. Const.1970, art. IV, § 8(d)) when it enacted Public Act 89-21 (Pub. Act 89-21, eff. June 6, 1995; July 1, 1995; January 1, 1996). Public Act 89-21 is the Eighty-Ninth General Assembly's state budget implementation act for fiscal year 1996. The plaintiff, Arangold...

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