Indianapolis & St. Louis Railway Co. v. People
Illinois Supreme Court
Wbit of Ebbob to the County Court of St. Clair county; the Hon. John B. Hay, Judge, presiding. This was a proceeding by James D. Baker, collector of St. Clair county, to obtain judgment for delinquent taxes for the year 1886, against real estate described as “total real estate other than track; schedule D; lot 5 a; survey 780; 18-acres.”
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Wbit of Ebbob to the County Court of St. Clair county; the Hon. John B. Hay, Judge, presiding. This was a proceeding by James D. Baker, collector of St. Clair county, to obtain judgment for delinquent taxes for the year 1886, against real estate described as “total real estate other than track; schedule D; lot 5 a; survey 780; 18-acres.” Plaintiff in error objected, on the ground that said real estate was “a part of and included in the right of way between East St. Louis terminals of said company.” On the-hearing, the collector objected to the introduction of testimony in support of said…
1Opinion of the Court
Mr. Justice. Wilkin
delivered the opinion of the Court:
It is not claimed that lot 5 a, survey 780, was included in the schedule marked “A.” There is nothing in the record tending to prove that it was not included in schedule “D,” and therefore the presumption that it was returned as real estate other than railroad track must obtain. It is not pretended that it was assessed by the hoard of equalization, or that any tax whatever has been paid on it for the year 1886. The proof offered on the hearing, and excluded, was to the effect that this lot was in fact “railroad track” and used by the…
2Cases cited2 opinions
- Chiniquy v. People ex rel. SwigertIllinois Supreme Court · 1875
- Peoria, Decatur & Evansville Railway Co. v. GoarIllinois Supreme Court · 1886
3Cited by2 opinions
- People v. Illinois Central RailroadIllinois Supreme Court · 1916
- Iowa Central Railway Co. v. People ex rel. VernonIllinois Supreme Court · 1895