Chicago, Burlington & Quincy R. R. v. Paddock
Illinois Supreme Court
Appeal from the Circuit Court of Kane county; the Hon. Silvanus Wilcox, Judge, presiding. This was a bill in chancery, exhibited by the Chicago, Burlington & Quincy Bailroad Company, against Henry C. Paddock, collector of Kane county, and John C. Sherwood, county clerk of said county, to enjoin the collection of certain taxes, on the alleged ground of a double assessment of property.
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Appeal from the Circuit Court of Kane county; the Hon. Silvanus Wilcox, Judge, presiding. This was a bill in chancery, exhibited by the Chicago, Burlington & Quincy Bailroad Company, against Henry C. Paddock, collector of Kane county, and John C. Sherwood, county clerk of said county, to enjoin the collection of certain taxes, on the alleged ground of a double assessment of property. After the filing of answers, the court, on motion, dissolved the injunction, and dismissed the bill. The complainant appealed.
1Opinion of the Court
Per Curiam :
But a single question is presented by this record, which is not disposed of by the views expressed in C. B. & Q. R. R. Co. v. Cole et al., ante, p. 591. It is alleged in the bill that complainant has been doubly assessed—once by the State Board of Equalization, and once by the local assessors—on its machine shops, depots, etc. The truth of the allegation is put in issue by the answer, and the burden is, consequently, on the complainant to prove it, substantially as alleged. Under the revenue law in force when the assessment was made, the right of way, including the superstructures…
2Cited by5 opinions
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