Board of Supervisors v. Chicago, Burlington & Quincy R. R.

Citations

• 44 Ill. 229

Syllabus

<p>1. Appeals — lie from decisions made hythehoard of supervisors of county. The act of 1861, allowing an appeal to be taken by a railroad company from the determinations of the board of supervisors of a county to the Circuit Court, is constitutional and valid.</p> <p>2. Statutes—will not he held unconstitutional except in the clearest cases. This court has repeatedly declared, that it will not pronounce a statute unconstitutional, except in a case where the violation is plain and palpable.</p> <p>3. Taxation—must he uniform. The rule of uniformity of taxation prescribed in the Constitution requires that one person shall not be compelled to-pay a greater proportion of the taxes, according to the value of his property, than another.</p> <p>4. So, where the property belonging to individuals in a county has been assessed at less than its actual value, the constitutional rule of uniformity forbids that the property of a railroad company in such county should be assessed upon any greater per cent of its value than that of individuals.</p>