People ex rel. Lee v. Kankakee & Southwestern Railroad
Illinois Supreme Court
Appeal from the County Court of Kankakee county; the Hon. A. W. Deselm, Judge, presiding. This is an appeal by the Kankakee and Southwestern Railroad Company from the judgment of the county court of Kankakee county against the lands of appellant for delinquent taxes for the year 1906. The defendant filed two objections to the application for judgment.
Read the full summary
Appeal from the County Court of Kankakee county; the Hon. A. W. Deselm, Judge, presiding. This is an appeal by the Kankakee and Southwestern Railroad Company from the judgment of the county court of Kankakee county against the lands of appellant for delinquent taxes for the year 1906. The defendant filed two objections to the application for judgment. The first was to the additional road and bridge tax of the town of Otto, amounting to $46.99, with penalty and costs added thereto, on the ground that an additional levy of twenty cents on each $100 had been made with the consent of the board of…
1Opinion of the CourtJustice Scott
Section 121 of chapter 120, Hurd’s Revised Statutes of 1905, provides that when, as here, the county board levies a tax for several purposes, the amount for each purpose shall be stated separately. The county tax objected to was levied for “building and incidental expenses.” If this portion of the levy was for the building purposes only, which would include expenses incidental to building, “incidental expenses” need not have been included in this item. If the incidental expenses were not expenses incident to building they should have been stated in a separate item in such manner as that the…
2Cases cited2 opinions
- St. Louis, Alton & Terre Haute Railroad v. People ex rel. WolfIllinois Supreme Court · 1906
- Toledo, St. Louis & Western Railroad v. People ex rel. McCormickIllinois Supreme Court · 1907
3Cited by4 opinions
- People ex rel. Lusk v. Cairo, Vincennes & Chicago Railway Co.Illinois Supreme Court · 1915
- People ex rel. Rea v. Cairo, Vincennes & Chicago Railway Co.Illinois Supreme Court · 1909
- People ex rel. Williamson v. Chicago, Burlington & Quincy RailroadIllinois Supreme Court · 1911
- People ex rel. Mooneyham v. Belleville & Eldorado RailroadIllinois Supreme Court · 1908