Illinois Central Railroad v. City of Effingham

court:

The city council of the city of Effingham passed an ordinance June 24, 1897, providing that Jefferson street, in said city, should be improved by grading, curbing, guttering, tiling and paving with brick, and that the cost thereof, except the street or alley intersections and crossings, should be paid by special taxation of contiguous property. Three persons were appointed to make an estimate of the cost of the improvement, including grading, graveling, guttering, curbing, tiling, and the cost of levying and collecting the special taxes, and to report the same in writing to- the…