People ex rel. County Collector v. Illinois Central Railroad

This appeal is prosecuted by the Illinois Central Railroad Company from a judgment of the county court of Massac county overruling appellant’s objections to a portion of the county tax extended against its property in Massac county and rendering judgment against such property for the alleged delinquent taxes, amounting to $168.03.

The controversy arises over the construction of section 2 of an act entitled “An act concerning the levy and extension of taxes,” approved May 9, 1901, in force July 1, 1901, as amended by an act approved June 14, 1909, in force July 1, 1909, being paragraph 3436 of…