In re Swigert
Illinois Supreme Court
• This is' an original proceeding,- commenced in this court by Charles P. Swigert, Auditor of Public Accounts, to have the decision and order of the county board of Alexander county, holding certain property of the Illinois Central Railroad Company not exempt from taxation under its charter, confirmed by this court.
1Opinion of the CourtJustice Mulkey
The question for-determination in this case is, whether a certain grain elevator belonging to the Illinois Central Railroad Company is exempt from taxation for other than State purposes. The elevator in question is built on the banks of the Ohio river, on a lot of ground belonging to the company, within the corporate limits of the city of Cairo, and is known as the “Cairo elevator.’’ It is within about fifty feet of the main track of the company’s road leading into the city, and is connected therewith by side-tracks. It is so constructed as to receive and discharge grain both by rail and…
2Cases cited3 opinions
- First Methodist Episcopal Church v. City of ChicagoIllinois Supreme Court · 1861
- People ex rel. Huck v. Graceland Cemetery Co.Illinois Supreme Court · 1877
- Illinois Central Railroad v. IrvinIllinois Supreme Court · 1874
3Cited by38 opinions
- Gundling v. City of ChicagoIllinois Supreme Court · 1898
- Misch v. RussellIllinois Supreme Court · 1891
- City of Chicago v. M. & M. Hotel Co.Illinois Supreme Court · 1910
- State v. SchuchmannSupreme Court of Missouri · 1896
- City of Lawrenceville v. MaxwellIllinois Supreme Court · 1955
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