Mobile & Ohio Railroad v. State Tax Commission

This is an appeal by the State Tax Commission from a judgment entered by the circuit court of St. Clair county on a statutory appeal from the commission to that court under the provisions of section 10 of the Tax Commission act of 1919 (Ill. Rev. Stat. 1937, chap. 120, par. 347,) now section 138 of the Revenue act of 1939, in the matter of the assessment by the State Tax Commission of the property of the Mobile and Ohio Railroad Company for the year 1938. The record consists of an agreed statement of facts and presents for determination by this court the question of whether the State Tax…