People Ex Rel. Krapf v. Hayes

This is an appeal by certain railroads from judgments entered in the county court of Will County overruling their objections to the county collector’s petition for judgment and order of sale against lots and lands upon which taxes were delinquent for the years 1953 and 1954. Separate objections were filed for each of these years to the taxes extended for building fund purposes for nine school districts and for Illinois municipal retirement fund purposes for six districts. The objections were consolidated for hearing and opinion.

Two principal questions, which we shall consider separately, are…