Chicago & Alton Railroad v. Board of Supervisors

Citations

• 68 Ill. 458

Syllabus

<p>1. Taxation—property must be assessed upon an uniform basis. Under the constitutional provision requiring that taxes shall be uniform, where the property belonging to individuals in a county has been assessed at less than its actual value, railroad property in the same county must not be assessed at any greater per cent of its value. The proportion the assessment bears to the actual value must be uniform upon every species of property, whether owned by natural persons or corporations.</p> <p>2. Same—list of real estate of railroads includes improvements. The statute of 1855, which required railroad companies to return a schedule setting forth “ the actual value of each lot or parcel of land, including the improvements thereon, except track or superstructure of said road,” did not require the value of the improvements to he set forth separately from the land, hut the value of the land including the improvements.</p>