People ex rel. Luers v. Chicago & Alton Railroad

Mr. Chief Justice

Stone delivered the opinion of the court:

Appellees, the Chicago and Alton Railroad Company and the receivers thereof, filed objections to certain items of tax levied and assessed against the property of the railroad company in the county of Sangamon. On hearing before the county court these objections were in part sustained. The People have appealed from the decision of the county court. Appellees have filed cross-errors, claiming that their objections should have been sustained in toto.

The tax objected to was what is commonly known as the State tax, consisting of five items:…