Wabash, St. Louis & Pacific Railway Co. v. Johnson
Illinois Supreme Court
Writ of Error to the Superior Court of Cook county; the Hon. John A. Jameson, Judge, presiding. This was a bill in chancery, filed by the railway company in the Superior Court of Cook county, to enjoin the collection of a personal property tax. A demurrer was sustained to the bill, and the bill dismissed. The case is brought here by writ of error.
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Writ of Error to the Superior Court of Cook county; the Hon. John A. Jameson, Judge, presiding. This was a bill in chancery, filed by the railway company in the Superior Court of Cook county, to enjoin the collection of a personal property tax. A demurrer was sustained to the bill, and the bill dismissed. The case is brought here by writ of error. The bill sets out that in the year 1881 the company made out the schedules of its “right of way” and “rolling stock,” and filed them with the county clerk of Cook county, as required by law, and also a list of personal property other than “rolling…
1Opinion of the CourtChief Justice Sheldon
' The statute required the railway company to return and file with the county clerk sworn lists of all its taxable prop- ■ erty in Cook county. It did return and file lists of its property, but not of all its property. In that respect it neglected to return to the county clerk the statements or schedules required to be returned to him, in which-case the 49th section of the statute made it the duty of the assessor to list and assess this omitted property. This omitted, property, then, was rightfully assessed by the assessor. But it is objected against .this assessment that the assessor should…
2Cases cited1 opinion
- Cleghorn v. PostlewaiteIllinois Supreme Court · 1867
3Cited by8 opinions
- Georgia Railroad & Banking Co. v. WrightSupreme Court of Georgia · 1906
- Carney v. PeopleIllinois Supreme Court · 1904
- Ames v. SchlaegerIllinois Supreme Court · 1944
- Or. & Cal. R. R. v. Lane CountyOregon Supreme Court · 1893
- Billinghurst v. Spink CountySouth Dakota Supreme Court · 1894
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