Chicago Union Traction Co. v. State Board of Equalization
U.S. Circuit Court for the Southern District of Illnois
In Equity. On motion for preliminary injunction. Section 1, article 9, of the constitution of 1870 of Illinois, provides: “The general assembly shall provide such revenue as may be needful by levying a tax, by valuation, so that every person and corporation shall pay a tax In proportion to the value of his, her or its property—such value to he ascertained by some person or persons, to be elected or appointed in such manner as the general assembly shall direct, and not…
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In Equity. On motion for preliminary injunction. Section 1, article 9, of the constitution of 1870 of Illinois, provides: “The general assembly shall provide such revenue as may be needful by levying a tax, by valuation, so that every person and corporation shall pay a tax In proportion to the value of his, her or its property—such value to he ascertained by some person or persons, to be elected or appointed in such manner as the general assembly shall direct, and not otherwise; but the general assembly shall have power to tax * * * persons or corporations owning or using franchises and…
1Per curiam
The contention of complainant is that the Illinois revenue act is in, violation of the fourteenth amendment to the constitution of the United States, in that it denies to complainant the equal protection of the law, and that the administration of that act takes complainant’s property without due process of law. The lack of equality is argued from the law itself, because, by the proviso, certain corporations are exempt from assessment, and the lack of-uniformity because, as shown by affidavits, the property of complainant' is proposed to be taxed at a higher proportion to its value than other…
2Cases cited1 opinion
- Taylor v. SecorSupreme Court of the United States · 1876
3Cited by11 opinions
- Northern Pac. Ry. Co. v. Adams CountyDistrict Court, E.D. Washington · 1932
- Chicago & W. I. R. v. Chicago & E. I. Ry. Co.Court of Appeals for the Seventh Circuit · 1938
- Birch v. County of OrangeCalifornia Court of Appeal · 1922
- Wisconsin Gas & Electric Co. v. Tax CommissionWisconsin Supreme Court · 1936
- Cumberland Pipe Line Co. v. LewisDistrict Court, E.D. Kentucky · 1926
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