People Ex Rel. Davis v. Illinois Central Railroad

A. C. Davis, county collector of Perry county, filed a petition in the county court of that county for a judgment against the lands and railroad property of appellee, the Illinois Central Railroad Company, for taxes for the year 1930 alleged to be delinquent. Appellee filed objections thereto, which, upon hearing, were sustained and judgment entered discharging the petition as to appellee. From this judgment the county collector has appealed to this court.

The taxes in controversy are a county tax of twelve cents on each $100 and a road tax of thirty-five cents on each $100 valuation of…