Both sides are right

Regarding the recent letters to the Daily Herald about the history of a graduated income tax in Illinois, one could say that both writers are correct. A bit of history.

In 1932, Illinois enacted an income tax for the first time and it was a progressive tax graduated to different levels of income. However, the 1870 Illinois Constitution did not specifically authorize a tax on income, and the Illinois Supreme Court voided the tax for that reason; the court also said the tax violated the provision of uniformity in the Constitution's revenue article.

But then in 1969, the General Assembly passed and Gov. Ogilvie signed an income tax law that taxed income at a uniform rate. The issue of constitutionality was moot because the 1970 Constitution, enacted by popular vote, specifically provided for a flat-rate income tax.

So, the first writer was accurate in saying that there had been a progressive tax at one point in Illinois, but it never went into effect because it was ruled unconstitutional. And the second writer was correct in saying that there was no income tax in place prior to when the current flat rate was enacted in 1969.

David Harris, Director, Illinois Department of Revenue

Arlington Heights