Legal Opinion

Keokuk & Hamilton Bridge Co. v. People

Illinois Supreme Court

Decided April 17, 1900PublishedCited by 20 opinions

Appeal from Board of Review of Hancock county. The appellant company, on the 9th day of June, 1899, filed its complaint with the supervisor of assessments of Hancock county, Illinois, in which it alleged, in substance, certain property owned by it, consisting of that portion of the Keokuk and Hamilton bridge over the Mississippi river which is situated in Illinois, of the length, as it asserted, of 707 feet, and a road or dyke leading to said bridge, had been fraudulently…

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Appeal from Board of Review of Hancock county. The appellant company, on the 9th day of June, 1899, filed its complaint with the supervisor of assessments of Hancock county, Illinois, in which it alleged, in substance, certain property owned by it, consisting of that portion of the Keokuk and Hamilton bridge over the Mississippi river which is situated in Illinois, of the length, as it asserted, of 707 feet, and a road or dyke leading to said bridge, had been fraudulently over-valued for assessment for the year 1899 by the assessor of the town of Montebello, in Hancock county, Illinois, and…

1Opinion of the CourtJustice Boggs

Section 1 of article 9 of the constitution of 1870 provides: “The General Assembly shall provide such revenue as may be needful by levying a tax, by valuation, so that every person and corporation shall pay a tax in proportion to the value of his, her or its property—such value to be ascertained by some person or persons, to be elected or appointed in such manner as the General Assembly shall direct, and not otherwise.” We have construed this constitutional provision to invest the persons or body elected or appointed by the General Assembly to ascertain the valuation of property for purposes…

2Cases cited5 opinions

  1. Chicago, Burlington & Quincy Railroad v. ColeIllinois Supreme Court · 1874
  2. Spencer & Gardner v. PeopleIllinois Supreme Court · 1873
  3. Beidler v. KocherspergerIllinois Supreme Court · 1898
  4. Keokuk & Hamilton Bridge Co. v. People ex rel. AtchisonIllinois Supreme Court · 1897
  5. Mueller v. HenningIllinois Supreme Court · 1882

3Cited by20 opinions

  1. Eagle Cliff Fishing Co. v. McGowanOregon Supreme Court · 1914
  2. Burton Stock Car Co. v. TraegerIllinois Supreme Court · 1900
  3. State v. Western Union Telegraph Co.Supreme Court of Minnesota · 1905
  4. People Ex Rel. Wangelin v. City of St. LouisIllinois Supreme Court · 1937
  5. H. & W. Pierce, Inc. v. County of Santa BarbaraCalifornia Court of Appeal · 1919

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