Legal Opinion

Illinois Central Railroad v. Decatur

Supreme Court of the United States

Decided January 9, 1893No. 56PublishedCited by 156 opinions

ERROR TO THE SUPREME • COURT' OF THE STATE OF ILLINOIS. On February 10, 1851, an act was passed by the general assembly of Illinois, incorporating the Illinois Central Railroad Company.

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ERROR TO THE SUPREME • COURT' OF THE STATE OF ILLINOIS. On February 10, 1851, an act was passed by the general assembly of Illinois, incorporating the Illinois Central Railroad Company. Private Laws, 111. 1851, 61. By it the company was made the beneficiary of the land grant from Congress to the State of September 20, 1850. 9 Stat. 466. The 22d section (page 12) was in these words: “Sec. 22. The lands selected under said act of Congress, and hereby authorized to be conveyed, shall be exempt from all taxation under the laws of this State until sold and conveyed by said corporation or trustees,…

1Opinion of the Court

Me. Justice- Beewee,

after stating the case, delivered the opinion of the court.

The single question in this case is, whether this special tax for a local improvement is within the exemption from taxation granted to the railroad company by section 22 of the act of 1851. -

Between taxes, or general taxes as they are sometimes called by way of - distinction, which are the exactions placed upon the citizen for ■ the support of the government, paid to Nthe State as a State, the consideration of which- is protéction by the State, and- special taxes or special assessments, which are imposed upon…

2Cases cited8 opinions

  1. Loan Assn. v. TopekaSupreme Court of the United States · 1875
  2. In re the Mayor of New-YorkNew York Supreme Court · 1814
  3. Mayor of Baltimore v. Proprietors of Green Mount CemeteryCourt of Appeals of Maryland · 1855
  4. McGee v. MathisSupreme Court of the United States · 1866
  5. Hanson v. VernonSupreme Court of Iowa · 1869

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3Cited by156 opinions

  1. Bauman v. RossSupreme Court of the United States · 1897
  2. Norwood v. BakerSupreme Court of the United States · 1898
  3. Louisville & Nashville Railroad v. Barber Asphalt Paving Co.Supreme Court of the United States · 1905
  4. Browning v. HooperSupreme Court of the United States · 1926
  5. Wheeling & Lake Erie Railway Company v. Public Utility Commission Of The Commonwealth Of PennsylvaniaCourt of Appeals for the Third Circuit · 1998

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