People ex rel. Nordstrom v. Chicago, Burlington & Quincy Railroad

The question in this case is the validity of Bureau County’s 1955 tax levy for its Federal aid matching tax fund. The objector paid the tax under protest and its objection to the county collector’s application for judgment of sale was overruled. It appeals directly to this court because the revenue is involved.

Section 11b was added to the act in relation to State highways in 1955 to authorize counties having a population of less than 500,000 to levy a tax, at a rate not exceeding .05 per cent of the assessed value, to meet their proportionate share of constructing or reconstructing highways…