Legal Opinion

Irvin v. New Orleans, St. Louis & Chicago Railroad

Illinois Supreme Court

Decided November 15, 1879PublishedCited by 9 opinions

Writ op Error to the Appellate Court of the Fourth District; the Hon. Tazewell B. Tanner, presiding Justice, aud Hon. James C. Allen and Hon. George W. Wall, J ustices.

1Opinion of the CourtChief Justice Walker

In the year 1874 a tax was levied amounting to $1155 by the authorities of Alexander county, upon property claimed to belong to the Mississippi Central Eailroad Company. Of this tax $693 was levied on one-half interest of that company in the transfer steamboat “H. S. McComb;” $559.69 was assessed upon a superstructure for hoisting cars, sometimes called a “car-hoist,” and a third rail laid on the track of the Illinois Central Eailroad Company’s track in the city of Cairo, and $2.31 was assessed on office furniture of the first named company.

On the 3d day of July, 1874, the Mississippi Central…

2Cases cited2 opinions

  1. Hays v. the Pacific Mail Steam-Ship Co.Supreme Court of the United States · 1855
  2. People Ex Rel. Pacific Mail Steamship Co. v. Commissioners of TaxesNew York Court of Appeals · 1874

3Cited by9 opinions

  1. People v. Illinois Central RailroadIllinois Supreme Court · 1916
  2. Moline Water Power Co. v. CoxIllinois Supreme Court · 1911
  3. People ex rel. Astor Trust Co. v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1916
  4. Prairie Oil & Gas Co. v. August EhrhardtIllinois Supreme Court · 1910
  5. Searing v. HeavysidesIllinois Supreme Court · 1883

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