Should Illinois have a graduated income tax?
The Illinois legislature certainly thought so, and so did the governor, a little more than eight decades ago. Facing decreased revenues as spending pressures mounted, a special session of the Depression-era 57th General Assembly approved a graduated tax on net incomes, and Gov. Louis L. Emmerson, a Republican, signed the measure into law February 22, 1932.
Within months, however, the Illinois Supreme Court killed the new income tax, ruling that its graduated rates violated the revenue provisions of the 1870 Constitution.