Champaign County v. Reed

Citations

• 100 Ill. 304
• 1881 Ill. LEXIS 94

Syllabus

<p>1. Taxation—exemption of lands of Illinois Central Railroad Company. Lands selected, by the Illinois Central Railroad Company, under the act of Congress on that subject, are liable to taxation when sold by the company and paid for, although no conveyance may have been made.</p> <p>2. Same—application to refund. On an application to the county board for the refunding of taxes erroneously collected or paid, on the ground the land was not subject to taxation, the board may well refuse to have the same refunded, where they have not reasonable grounds to be satisfied that the property is not liable to taxation.</p>