People ex rel. Thompson v. Illinois Northern Railway
Illinois Supreme Court
Appeal from the County Court of Cook county; the Hon. Lewis Rinaicer, Judge, presiding. This was an application in the county court of Cook county for judgment and order of sale by the county collector of Cook county against the east seven acres of- the east half of the north-east quarter of the south-east quarter, north of the river, (excepting the west two hundred feet east of the railroad,) of section 25, township 39, range 13, in the city of Chicago, county of Cook and…
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Appeal from the County Court of Cook county; the Hon. Lewis Rinaicer, Judge, presiding. This was an application in the county court of Cook county for judgment and order of sale by the county collector of Cook county against the east seven acres of- the east half of the north-east quarter of the south-east quarter, north of the river, (excepting the west two hundred feet east of the railroad,) of section 25, township 39, range 13, in the city of Chicago, county of Cook and State of Illinois, for the taxes of 1909 levied upon said premises upon an assessment made against said premises in the…
1Opinion of the CourtJustice Hand
The question argued in the briefs of the respective parties, and the only question in the case presented to' this court for decision, is, should a strip of land leased to a railroad company for right of way purposes, and on which the railroad company has located and is operating its tracks, which tracks constitute a part of its main track, be assessed as “railroad track” by the State Board of Equalization, or should it be assessed as real estate in the name of the owner of the fee by the local assessor.
Section 40 of chapter 120 (Hurd’s Stat. 1909, p. 1833,) provides: “Every person, company or…
2Cases cited4 opinions
- Huck v. Chicago & Alton RailroadIllinois Supreme Court · 1877
- People ex rel. City of Chicago v. State Board of EqualizationIllinois Supreme Court · 1903
- Illinois Central Railroad v. CavinsIllinois Supreme Court · 1909
- Chicago, Milwaukee & St. Paul Railway Co. v. GrantIllinois Supreme Court · 1897
3Cited by4 opinions
- Southern California Telephone Co. v. HopkinsCourt of Appeals for the Ninth Circuit · 1926
- People ex rel. Abt v. Wiggins Ferry Co.Illinois Supreme Court · 1913
- People ex rel. Wood v. Terre Haute & Western Railway Co.Illinois Supreme Court · 1912
- Tampa Southern Railroad Co. v. City of BradentonSupreme Court of Florida · 1935