People Ex Rel. Reid v. Phillip G.

The appellants, Chicago and North Western Railway Company and Illinois Central Railway Company, appeal to this court from the order of the circuit court denying their motions for leave to file objections to the application of the county collector of Boone County for judgment on delinquent real estate taxes for the year 1968. The case was brought directly to this court, a question of revenue being involved. 43 Ill.2d R. 302(a) (1).

The appellants paid their 1968 real estate taxes in Boone County under protest. On September 25, 1969, the Boone County Collector, referred to as the Collector,…