Illinois Central Railroad v. County of McLean
Illinois Supreme Court
This is a suit in chancery, from McLean county, to enjoin the collection of a tax, assessed by the county assessor of McLean county, upon the money and property of the Illinois Central Railroad Company. It comes to this court by appeal from a decree of dismissal, entered pro forma.
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This is a suit in chancery, from McLean county, to enjoin the collection of a tax, assessed by the county assessor of McLean county, upon the money and property of the Illinois Central Railroad Company. It comes to this court by appeal from a decree of dismissal, entered pro forma. The decree contains a stipulation, that the only question to be made in the Supreme Court is, whether the property and franchises, attempted to be taxed by the defendants, or any part of them is, in law, liable to county taxation. In case of reversal of the decree of the Circuit Court, the injunction is to be made…
1Opinion of the CourtScates, C. J.
The question is one of the power of the legislature, under the second section of the ninth article of the present constitution, to exempt, or rather to commute, by payment of a gross sum, to be ascertained by a fixed rule of computation, the property of the corporation from the payment of any portion of the taxes authorized to be levied for county purposes. It is contended that the power is restricted to a rule of “ uniformity” that will compel every owner to pay his disproportion” according to the “ value ” of his “property.” This is doubtless the general rule intended to be laid down, and…
2Cases cited1 opinion
- O'Donnell v. BaileyCourt of Appeals of Mississippi · 1852
3Cited by34 opinions
- Porter v. Rockford, Rock Island & St. Louis RailroadIllinois Supreme Court · 1875
- Thorpe v. MahinIllinois Supreme Court · 1969
- State v. Illinois Central RailroadIllinois Supreme Court · 1910
- New Orleans v. HoustonSupreme Court of the United States · 1886
- Turner v. WrightIllinois Supreme Court · 1957
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