Chicago, Burlington & Quincy Railroad v. Siders

The questions discussed upon this record relate to the validity of the assessment of appellant’s capital stock for taxation, by the State Board of Equalization, for the year 1875.

The case involves, directly, only the taxes sought to be collected of appellant in the county of McDonough; but the questions are equally applicable wherever taxes are sought to be collected of appellant on that assessment.

Elaborative and exhaustive arguments of the questions con-tested have been made orally and in printed briefs; and it would be due to counsel that we should give an extended and careful expression…