Quincy, Omaha & Kansas City Railway Co. v. People ex rel. Corrigan
Illinois Supreme Court
Appeal from the County Court of Adams county; the Hon. Benjamin P. Berrian, Judge, presiding. The appeal in this case questions the act of the county court of Adams county in rendering judgment for taxes against certain lots in the city of Quincy owned by appellant, and which were sought to be taxed on an assessment made by the local assessor of the town.
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Appeal from the County Court of Adams county; the Hon. Benjamin P. Berrian, Judge, presiding. The appeal in this case questions the act of the county court of Adams county in rendering judgment for taxes against certain lots in the city of Quincy owned by appellant, and which were sought to be taxed on an assessment made by the local assessor of the town. The Quincy, Omaha and Kansas City Railway Company owns a line of railroad from Trenton, Mo., to a point on the Mississippi river known as West Quincy. The road is at present operated by John Patton and Edwin Parsons, trustees in charge for…
1Opinion of the CourtJustice Phillips
The question to be determined by this court is, whether the lots and property owned by appellant are to be taxed on an assessment by the local assessor of the town of Quincy or by' the State Board of Equalization. All the property of this company in this State is situated in the town of Quincy, and whether the tax is extended by virtue of the assessment made by the assessor of that town or by the State Board of Equalization, so far as the revenue is concerned, is immaterial, as the town, in either case, receives the benefit.
Section 40, chapter 120, of Starr & Curtis’ Statutes, provides that…
2Cases cited4 opinions
- Chicago & Alton Railroad v. People ex rel. DennisonIllinois Supreme Court · 1881
- Chicago & Alton Railroad v. People ex rel. CooleyIllinois Supreme Court · 1889
- Chicago & Alton Railroad v. People ex rel. WeberIllinois Supreme Court · 1881
- Peoria, Decatur & Evansville Railway Co. v. GoarIllinois Supreme Court · 1886
3Cited by3 opinions
- Bacon v. Boston & Maine RailroadSupreme Court of Vermont · 1910
- State v. Canadian Pacific Railway Co.Supreme Judicial Court of Maine · 1926
- People ex rel. Roche v. Illinois Central RailroadIllinois Supreme Court · 1905