concluding that an exaction imposed on cigarettes was a tax, not a regulatory fee, and, therefore, constituted a “revenue bill” that had been unconstitutionally enacted
How later courts described this case
- concluding that an exaction imposed on cigarettes was a tax, not a regulatory fee, and, therefore, constituted a “revenue bill” that had been unconstitutionally enacted
- bill imposing a new $1.50-per-pack assessment on cigarettes was a revenue bill subject to the origination clause because the measure both had the “primary purpose of raising revenue for the support of state government and * * * levied a new tax in the strict sense of the word”
- deciding the constitutionality of a proposed tax without joinder of all potential beneficiaries of the tax
- examining other constitutional provisions to help define the constitutional provision at issue
Written by the judges who cited it.
The opinion
Watt, J.,
with whom Colbert, J., joins, concurring in part and dissenting in part:
SB 845 should be stricken in its entirety.