City Council of Marion v. Cedar Rapids & Marion Railway Co.

The appellant, having its principal place of business in Cedar Eapids, Iowa, owns and operates an electric street railway between the cities of Cedar Eapids and Marion; a part of its line and appurtenances being within the corporate limits of the latter city. By one of its officers, appellant listed that part of the property within the jurisdiction of Marion for taxation. By the plan adopted, instead of valuing the property in a single item, as a railroad, or fractional part of a railroad, it was listed as follows:

Track, etc. $ 4,712 00

Total actual value of personal.8,652 00

“ “ “ “ real…