Where a state or local government imposes a tax upon the operators of boat tours which travel on federally navigable waters for the privilege of operating, such a tax conflicts with and is preempted by the River and Harbors Appropriation Act.The 1st District Appellate Court affirmed the decision of Cook County Circuit Judge John J. Curry Jr.Wendella Sightseeing Company (Wendella) is a company that operates sightseeing boat tours on Lake Michigan and the Chicago River. For decades it has paid the City of Chicago (City …