The People v. C.B. Q.R.R. Co.

The defendant, Chicago, Burlington and Quincy Railroad Company, objected to the county collector's application in the county court of Kane county for a judgment against, and an order for the sale of, its real estate for the non-payment of taxes for the year 1940. From the judgment overruling the objections and ordering the retention of $5298.43, the amount of the taxes previously paid in full, under protest, defendant appeals.

For the year 1940, the board of supervisors of Kane county, on September 11, 1940, passed an ordinance levying the county tax, and, on December 11, 1940, three months…