Legal Opinion

People ex rel. City of Chicago v. State Board of Equalization

Illinois Supreme Court

Decided October 26, 1903PublishedCited by 7 opinions

Appeal from the Circuit Court of Sangamon county; the Hon. James A. Creighton, Judge, presiding.

1Opinion of the CourtChief Justice Hand

This is a petition for a writ of mandamus, filed by the relators,' against the respondents, in the circuit court of Sangamon county, to require the State Board of Equalization to divide the real estate of all railroad companies entering the city of Chicago, denominated “railroad track” by the Revenue law, into two classes, viz., “main track” and “property other than ‘main track,’” and to certify its assessment of the latter class to the county clerk of Cook county, to the end that such real estate may be taxed for local purposes in said city. An answer and reply having been filed, a jury was…

2Cases cited5 opinions

  1. Taylor v. SecorSupreme Court of the United States · 1876
  2. Law v. People ex rel. HuckIllinois Supreme Court · 1877
  3. Porter v. Rockford, Rock Island & St. Louis RailroadIllinois Supreme Court · 1875
  4. Chicago & Alton Railroad v. People ex rel. DennisonIllinois Supreme Court · 1881
  5. City of Dubuque v. C. D. & M. R.Supreme Court of Iowa · 1877

3Cited by7 opinions

  1. Mobile & Ohio Railroad v. State Tax CommissionIllinois Supreme Court · 1940
  2. State ex rel. Morton v. BackNebraska Supreme Court · 1904
  3. Bell v. MeekerIndiana Court of Appeals · 1906
  4. People ex rel. Thompson v. Illinois Northern RailwayIllinois Supreme Court · 1911
  5. Nashville, Chattanooga & St. Louis Railway Co. v. Board of Equalization for Assessment of Railroad PropertyTennessee Supreme Court · 1908

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