Illinois Central Railroad v. Hodges

This is a bill in equity, to enjoin the collection of a tax assessed against a certain lot or tract of land occupied by a large grain elevator, in the city of Cairo.

The case made shows that the property is exempt from taxation under the provision's of appellant’s charter, but the court below dismissed the bill upon the ground that appellant’s remedy is at law,—and this, as. is asserted, upon the authority of Felsenthal et al. v. Johnson, 104 Ill. 21, and Preston et al. v. Johnson, id. 625. This was error. The effect of the decisions in the cases cited was misapprehended. We have held that a…