St. Louis Electric Bridge Co. v. Koeln

Plaintiff is the owner of a bridge extending across the Mississippi River from Venice, Illinois, to the city of St. Louis, which is used for electric car, vehicular and pedestrian traffic. In 1921 the State Tax Commission and the State Board of Equalization assessed for purposes of taxation that part of the bridge property which is located within this State at the sum of $1,443,750. Plaintiff instituted this action, a suit in equity, to cancel and set aside such assessment and to enjoin the collection of the tax based thereon. As grounds for such relief the petition alleges, in substance,…