Chicago & Alton Railroad v. People ex rel. Cooley

Citations

• 129 Ill. 571

Syllabus

<p>1. Taxation—railroad track—by whom, to be assessed-r-and what included therein. Land held by a railroad company for a right of way is required by law to be assessed for taxation by the State Board of Equalization, and not by the local assessor. This rule is not limited to the right of way of the main track, but embraces the right of way of all the side-tracks, switches and turn-outs as well. An assessment of such property by the local assessor is void.</p> <p>2. A side-track of a railroad company leading from the main track to a stone quarry, and used for the purpose of procuring stone for ballasting the road, for the purposes of taxation must- be regarded as “railroad track.”</p>