<p><a href="/goto?url=http://lawecommons.luc.edu/luclj?utm_source=lawecommons.luc.edu%2Fluclj%2Fvol18%2Fiss2%2F15&amp;utm_medium=PDF&amp;utm_campaign=PDFCoverPages" target="_blank"><strong>Loyola University Chicago Law Journal </strong></a></p><p><a href="/goto?url=http://lawecommons.luc.edu/luclj/vol18?utm_source=lawecommons.luc.edu%2Fluclj%2Fvol18%2Fiss2%2F15&amp;utm_medium=PDF&amp;utm_campaign=PDFCoverPages" target="_blank">Volume 18 </a><br><a href="/goto?url=http://lawecommons.luc.edu/luclj/vol18/iss2/15?utm_source=lawecommons.luc.edu%2Fluclj%2Fvol18%2Fiss2%2F15&amp;utm_medium=PDF&amp;utm_campaign=PDFCoverPages" target="_blank">Article 15 </a></p><p><a href="/goto?url=http://lawecommons.luc.edu/luclj/vol18/iss2?utm_source=lawecommons.luc.edu%2Fluclj%2Fvol18%2Fiss2%2F15&amp;utm_medium=PDF&amp;utm_campaign=PDFCoverPages" target="_blank">Issue 2 </a><a href="/goto?url=http://lawecommons.luc.edu/luclj/vol18/iss2?utm_source=lawecommons.luc.edu%2Fluclj%2Fvol18%2Fiss2%2F15&amp;utm_medium=PDF&amp;utm_campaign=PDFCoverPages" target="_blank"><em>Winter 1986 1985-1986 Illinois Law Survey </em></a></p><p>1986 </p><p>Taxation: State and Local </p><p>Ronald H. Jacobson </p><p>Follow this and additional works at: <a href="/goto?url=http://lawecommons.luc.edu/luclj?utm_source=lawecommons.luc.edu%2Fluclj%2Fvol18%2Fiss2%2F15&amp;utm_medium=PDF&amp;utm_campaign=PDFCoverPages" target="_blank">h</a><a href="/goto?url=http://lawecommons.luc.edu/luclj?utm_source=lawecommons.luc.edu%2Fluclj%2Fvol18%2Fiss2%2F15&amp;utm_medium=PDF&amp;utm_campaign=PDFCoverPages" target="_blank">t</a><a href="/goto?url=http://lawecommons.luc.edu/luclj?utm_source=lawecommons.luc.edu%2Fluclj%2Fvol18%2Fiss2%2F15&amp;utm_medium=PDF&amp;utm_campaign=PDFCoverPages" target="_blank">p://lawecommons.luc.edu/luclj </a></p><p>Part of the <a href="/goto?url=http://network.bepress.com/hgg/discipline/882?utm_source=lawecommons.luc.edu%2Fluclj%2Fvol18%2Fiss2%2F15&amp;utm_medium=PDF&amp;utm_campaign=PDFCoverPages" target="_blank">T</a><a href="/goto?url=http://network.bepress.com/hgg/discipline/882?utm_source=lawecommons.luc.edu%2Fluclj%2Fvol18%2Fiss2%2F15&amp;utm_medium=PDF&amp;utm_campaign=PDFCoverPages" target="_blank">a</a><a href="/goto?url=http://network.bepress.com/hgg/discipline/882?utm_source=lawecommons.luc.edu%2Fluclj%2Fvol18%2Fiss2%2F15&amp;utm_medium=PDF&amp;utm_campaign=PDFCoverPages" target="_blank">xation-State and Local Commons </a></p><p>Recommended Citation </p><p>Ronald H. Jacobson, <em>T a xation: State and Local</em>, 18 Loy. U. Chi. L. J. 767 (1986). </p><p>Available at: <a href="/goto?url=http://lawecommons.luc.edu/luclj/vol18/iss2/15?utm_source=lawecommons.luc.edu%2Fluclj%2Fvol18%2Fiss2%2F15&amp;utm_medium=PDF&amp;utm_campaign=PDFCoverPages" target="_blank">h</a><a href="/goto?url=http://lawecommons.luc.edu/luclj/vol18/iss2/15?utm_source=lawecommons.luc.edu%2Fluclj%2Fvol18%2Fiss2%2F15&amp;utm_medium=PDF&amp;utm_campaign=PDFCoverPages" target="_blank">t</a><a href="/goto?url=http://lawecommons.luc.edu/luclj/vol18/iss2/15?utm_source=lawecommons.luc.edu%2Fluclj%2Fvol18%2Fiss2%2F15&amp;utm_medium=PDF&amp;utm_campaign=PDFCoverPages" target="_blank">p://lawecommons.luc.edu/luclj/vol18/iss2/15 </a></p><p>is Article is brought to you for free and open access by LAW eCommons. It has been accepted for inclusion in Loyola University Chicago Law Journal by an authorized administrator of LAW eCommons. For more information, please contact <a href="mailto:[email protected]" target="_blank">[email protected]</a>. </p>