People Ex Rel. Shipton v. Dunleith & Dubuque Bridge Co.

The State Tax Commission on December 10, 1923, assessed the property of appellee, Dunleith and Dubuque Bridge Company, as “railroad track” and at the assessed valuation of $171,021, and filed its return of the said assessment in the office of the county clerk of Jo Daviess county. The board of review of the said county, over the objection of the appellee, also assessed the same property for the year 1923 at $300,000 after finding that the full value was $600,000, and assessed it on the theory that the property was not “railroad track.” The county clerk of the county extended the taxes levied…