Chicago and North Western Railway Co. v. Gillis

This action for declaratory judgment was brought in the Circuit Court of Lincoln County by the Chicago and North Western Railway Company against the Commissioner of Revenue, the members of the State Board of Equalization, and the counties of Lincoln, Turner and McCook and their auditors and treasurers as representatives of all the counties in which the plaintiff had operating property during the year 1962. The action is grounded on the claim that the assessment of plaintiff's property for that year was in excess of its actual value and that the taxable value upon which levies were made and…