Illinois Central Railroad v. Commonwealth

Opinion of the Court by

Chief Justice Hobson

On motion to award damages.

Section 764 of the Civil Code provides as follows:

“Upon the affirmance of or the dismissal of an anneal from, a judgment for the payment of money, the collection of which, in whole or in nart. has been superseded, as provided in chanter 2 of this title, 10 ner cent, damages on the amount superseded shall he awarded against the anpellant.”

The Commonwealth instituted this action against the Illinois Central Bailroad Company to recover certain franchise taxes. The railroad company denied liability and on final hearing in the…