People ex rel. Lee v. Illinois Central Railroad

This appeal is from the judgment of the county court of Kankakee county against two blocks of ground in the city of Kankakee, belonging to the Illinois Central Railroad Company, for delinquent taxes. The question is whether the property is exempt from taxation under section 22 of the company’s charter. (Laws of 1851, p. 61.)

The evidence shows that the property assessed is a stone quarry about three hundred feet from the right of way of the railroad and connected therewith by a switch track. Between the right of way and this property are houses, lots and a street. Prior to 1897 the company…