St. Louis, Vandalia & Terre Haute Railroad v. Surell

This was a suit in equity, brought by appellant, in theEffingham circuit court, to enjoin the collection of State, county, school and other taxes levied on the property of the company. A temporary injunction was granted, but on a hearing, on demurrer, it was dissolved and the bill dismissed, and the company appeals and assigns various errors.

The demurrer, of course, brings before the court the question whether the bill contains equity entitling appellant to the relief sought.

It is first insisted, that the State Board of Equalization had no power to increase the valuation of the property…