People Ex Rel. Toman v. Baltimore & Ohio & Chicago Railroad

The county collector of Cook county presented the delinquent list for the year 1939 to the county court and asked for judgment and order of sale. The Baltimore & Ohio & Chicago Railroad' Co., appellee, objected to various taxes levied against its property, one of which was an item levied by the city of Chicago. Appellee’s objection to such item was sustained and the collector appealed to this court.

In the city’s appropriation ordinance for 1939 there was listed in estimate No. 1 of the corporate-purpose fund a liability as follows: “Reimbursement to undistributed taxes $894,898.48.” The…