Illinois Central Railroad v. People ex rel. Hodges

This appeal is from a judgment of the county court of Alexander county, against a lot of ground owned by the Illinois Central Bailroad Company, on which is a large grain elevator, for delinquent taxes. The only question for our consideration is, whether the property is exempt from taxation, under section 22 of the company’s charter.

We held in Illinois Central Railroad Co. v. Irvin, 72 Ill. 452, that the taxes from the payment of which the legislature intended to relieve appellant by this section, were only such as it, as a railroad corporation, would otherwise be liable to pay upon its…