People Ex Rel. Behrens v. Alton Railroad

To the application by the county collector of Macoupin county for judgment and order of sale, for the taxes of 1931, of the railroad of the Alton Railroad Company in that county, the railroad company filed objections going to two items of the county tax levy. The levy was for $158,-538. The items objected to were: “Pauper old claims, $19,000; county farm, salaries and supplies, $9530.” The amount of tax objected to was $1338.86. The objections were overruled, judgment and order of sale were entered against the property, and the railroad company appealed.

Before July 1, 1931, the obligation of…