Gilkerson v. Brown
Illinois Supreme Court
Appeal from the Circuit Court of Cook county; the Hon. William W. Faravell, Judge, presiding. This Avas a bill for an injunction, filed in the circuit court of Will county, and removed by change of venue to the circuit court of Cook county. The bill sought to enjoin the collection of the State, county, school and town taxes levied upon two grain warehouses, and machinery to operate the same.
Read the full summary
Appeal from the Circuit Court of Cook county; the Hon. William W. Faravell, Judge, presiding. This Avas a bill for an injunction, filed in the circuit court of Will county, and removed by change of venue to the circuit court of Cook county. The bill sought to enjoin the collection of the State, county, school and town taxes levied upon two grain warehouses, and machinery to operate the same. The court below, on motion, dissolved the injunction and dismissed the bill, and allowed $100 damages as costs and attorney’s fees.
1Opinion of the CourtJustice Sheldon
If the grain warehouses, upon which the taxes in question were assessed by a town assessor, belonged to the Illinois Central Railroad Company, they were exempt from these taxes by the terms of its charter. As the buildings stood upon land leased from the company, and being a part of its roadway, it is insisted that they constituted a part of the same, and were subject to taxation as property of the company, notwithstanding they were, by the express terms of the lease, removable from the leased premises by the lessees, at any time before the termination of the lease. Such is claimed to be the…
2Cited by3 opinions
- In re Erie RailroadSupreme Court of New Jersey · 1899
- Grand Rapids & Indiana Railway Co. v. City of Grand RapidsMichigan Supreme Court · 1904
- McAnaney v. QuigleyAppellate Court of Illinois · 1903