People ex rel. Dunn v. Atchison, Topeka & Santa Fe Railway Co.
Illinois Supreme Court
Appeal from the County Court of Hancock county; the Hon. W. C. Hooker, Judge, presiding. This was an application by the county treasurer and ex officio collector of Hancock county, Illinois, to the county court of that county, for a judgment against what is commonly called the Fort Madison Railroad and Toll Bridge for delinquent taxes of 1901, assessed by the local assessor.
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Appeal from the County Court of Hancock county; the Hon. W. C. Hooker, Judge, presiding. This was an application by the county treasurer and ex officio collector of Hancock county, Illinois, to the county court of that county, for a judgment against what is commonly called the Fort Madison Railroad and Toll Bridge for delinquent taxes of 1901, assessed by the local assessor. The Atchison, Topeka and Santa Fe Railway Company filed objections to the rendition of the judgment, claiming to be owner of the bridge and that it was part of its railroad track, “and as such had been returned by it to…
1Opinion of the CourtJustice Ricks
The question presented for our consideration is, whether a local assessor was author!;;*?.. by law to place an assessment on a bridge over a navigable stream forming the boundary line between the State of Illinois and the State of Iowa, which bridge was owned by the defendant railway company and by it used as a part of its main track and for a toll bridge.
The statute of 1873 provides that “all bridge structures across any navigable streams forming the boundary line between the State of Illinois and any other State shall be assessed by the township or other assessor in the county or township…
2Cases cited2 opinions
- Chicago & Alton Railroad v. People ex rel. DennisonIllinois Supreme Court · 1881
- Anderson v. Chicago, Burlington & Quincy RailroadIllinois Supreme Court · 1886
3Cited by4 opinions
- People Ex Rel. Brenza v. Chicago & North Western Railway Co.Illinois Supreme Court · 1951
- People ex rel. Anton v. Atchison, Topeka & Santa Fe Railway Co.Illinois Supreme Court · 1907
- People ex rel. Roche v. Illinois Central RailroadIllinois Supreme Court · 1905
- Cincinnati, New Orleans & Texas Pacific Railway Co. v. HynickaOhio Superior Court, Cincinnati · 1906