People ex rel. Starwalt v. New York Central Railroad

The question in this case is whether a municipality which levies taxes for fire and police protection under the provisions of sections 39-1 and 53.1-1 of the Revised Cities and Villages Act can also levy taxes for those purposes under its general corporate levy. The county court of Coles County answered this question in the negative upon the objection of the New York Central Railroad Company to the application of the county collector for judgment of sale for nonpayment of taxes levied by the city of Mattoon for the year 1953. The collector has appealed.

On April 12, 1938, the city of Mattoon…