Sangamon & Morgan Railroad v. County of Morgan
Illinois Supreme Court
The agreed case filed in this court sets forth, that the railroad of the plaintiffs in error extends- from Naples to Springfield, fifty-five miles, and runs twenty-seven miles through the county of Morgan, and two miles through the corporate limits of the town of Jacksonville, and is of the value of §125,000, or rather has been so assessed for taxation for the year 1851, by the assessors of said county and town; the rolling stock on said railroad, consisting of locomotives,…
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The agreed case filed in this court sets forth, that the railroad of the plaintiffs in error extends- from Naples to Springfield, fifty-five miles, and runs twenty-seven miles through the county of Morgan, and two miles through the corporate limits of the town of Jacksonville, and is of the value of §125,000, or rather has been so assessed for taxation for the year 1851, by the assessors of said county and town; the rolling stock on said railroad, consisting of locomotives, &c., as by inventory for that year,-was of the value of §51,250, but for purposes of taxation, was assessed for that…
1Opinion of the CourtCaton, J.
The eighth section of the 86th chapter of Revised Statutes says, that “ The county commissioners’ court shall have the power to levy a tax in their respective counties, for county purposes,” &c. The subjects of this tax are those specified in the previous portion of the chapter, and the same as those upon which the State tax is levied. But this tax must be levied within the county; that is, upon property, real or personal, subject to taxation, which is situated or located within the county. It was not controverted on the argument, that the railroad track is real property, within the meaning…
2Cited by17 opinions
- Gilson v. Board of CommissionersIndiana Supreme Court · 1891
- City of Dubuque v. Illinois Central RailroadSupreme Court of Iowa · 1874
- Pacific Railroad v. Cass CountySupreme Court of Missouri · 1873
- City of Fort Worth v. Southland Greyhound Lines, Inc.Court of Appeals of Texas · 1931
- St. Louis Bridge Co. v. CurtisIllinois Supreme Court · 1882
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