People Ex Rel. Pruemer v. Illinois Central Railroad

On August 7, 1934, school districts 30, 80 and 81, in Effingham county, made their 1934 tax levies. The county collector made application for judgment and order of sale of land for delinquent taxes, whereupon the Illinois Central Railroad Company, objected to all the tax levied in the first two districts and to most of that levied in district 81. Its objections were overruled by the county court, and it has appealed.

District 81 is a community high-school district with a four-year high-school, and the other two are rural school districts. The gist of the objections is that the taxing…