People ex rel. Roche v. Illinois Central Railroad
Illinois Supreme Court
Appeal from the County Court of Alexander county; the Hon. William S. Dewey, Judge, presiding. This is an application of the county collector of Alexander county to the June term, 1904, of the county court of that county for a judgment against lands, lots and other real estate for taxes due thereon for the year 1903. In the collector’s list of delinquent property was the bridge approach of the Illinois Central Railroad Company to the railroad bridge across the Ohio river at…
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Appeal from the County Court of Alexander county; the Hon. William S. Dewey, Judge, presiding. This is an application of the county collector of Alexander county to the June term, 1904, of the county court of that county for a judgment against lands, lots and other real estate for taxes due thereon for the year 1903. In the collector’s list of delinquent property was the bridge approach of the Illinois Central Railroad Company to the railroad bridge across the Ohio river at Cairo in said county. Said approach was assessed by the county assessor at $250,000.00, and the taxes were extended upon…
1Opinion of the CourtJustice Magruder
The six objections filed by appellee in the county court may be reduced to three: First, that the bridge approach is exempt from taxation under appellee’s charter; second, that said bridge approach, if assessed at all, should be assessed by the State Board of Equalization, and not by the county assessor; and, third, that the description of the approach is not sufficient to justify or sustain the assessment. We deem it necessary to consider only the second of these objections in order to dispose of the present appeal.
In consideration of the construction of appellee’s road and the payment by it…
2Cases cited7 opinions
- Kotz v. Illinois Central RailroadIllinois Supreme Court · 1900
- Chicago & Alton Railroad v. People ex rel. DennisonIllinois Supreme Court · 1881
- Anderson v. Chicago, Burlington & Quincy RailroadIllinois Supreme Court · 1886
- Neustadt v. Illinois Central RailroadIllinois Supreme Court · 1863
- Chicago & Alton Railroad v. People ex rel. CooleyIllinois Supreme Court · 1889
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3Cited by4 opinions
- People v. Illinois Central RailroadIllinois Supreme Court · 1916
- State Board of Equalization v. People ex rel. County of AlexanderIllinois Supreme Court · 1907
- Illinois Central Railroad v. EmmersonIllinois Supreme Court · 1921
- Cincinnati, New Orleans & Texas Pacific Railway Co. v. HynickaOhio Superior Court, Cincinnati · 1906