Chicago & Alton Railroad v. People ex rel. Weber

The property on which the tax in controversy in this case was levied, was, for the year the tax was imposed, subjected to a double assessment. The railroad company made out and returned a list of taxable property according to law, embracing this property as being used for tracks, side-tracks, and for buildings in connection with the road, and for railroad purposes. This return was reported to the board of equalization, and it assessed the property, and the assessment was returned to the county clerk, who extended the tax, and it was paid by the company to the collector. The local assessor…