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* Compiled from "Tabular statement of the amount of taxes charged for collection against the Equalized Assessed valuation of Railroad Property," issued by the Auditor of Public Accounts. The amounts for the Illinois Central Railroad do not agree exactly with the figures in the biennial reports of the Auditor of Public Accounts, as shown on p. 1185.

Constitutionality of Illinois Central gross receipts tax. Professor Henry Schofield in an article in the Illinois Law Review several years ago raised an issue as to the constitutionality of the Illinois Central gross receipts payments, on the ground that this payment might be held to be a burden upon interstate commerce. His view was that the tax provisions of the charter are broad enough to comprehend gross receipts from interstate as well as from domestic commerce, and the charter requirement is construed to apply to receipts from both sources. In reply to this article Dean James P. Hall took the view that the gross receipts provision was constitutional. No issue of federal constitutionality of the gross receipts provision has been made and so far as can now be discovered none is likely to be made.3

* Henry Schofield, The State Tax on Illinois Central Gross Receipts, and the Commerce Power of Congress, Illinois Law Review, I, 440. J. P. Hall, The State Tax on Illinois Central Gross Receipts-Another View, Illinois Law Review, II, 21,

CONSTITUTIONAL CONVENTION

BULLETIN No. 15

Bill of Rights, Education, Militia, Suffrage and Elections, Preamble, Boundaries, Distribution of Powers,

Schedule

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LEGISLATIVE REFERENCE BUREAU.

GOVERNOR FRANK O. LOWDEN, Chairman. SENATOR EDWARD C. Curtis, Grant Park. SENATOR RICHARD J. BARR, Joliet. REPRESENTATIVE EDWARD J. SMEJKAL, Chicago. REPRESENTATIVE William P. HOLADAY, Danville.

E. J. VERLIE, Secretary.
W. F. DODD, in charge collection of data for

constitutional convention.

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