People Ex Rel. McDonough v. Illinois Central Railroad

Appellee, as county collector for Cook county, applied for judgment for delinquent taxes as assessed against appellants’ railroad property in that county for the year 1928 by the State Tax Commission. Appellants filed objections thereto on two grounds: First, that the assessment by the tax commission was fraudulently made on a basis of sixty per cent of the actual full market value, while other property generally throughout the State, and particularly in Cook county, was intentionally and systematically assessed at thirty-seven per cent of the actual full' value for that year, resulting in a…