Chicago & Alton Railroad v. People ex rel. Weber

Citations

• 99 Ill. 464
• 1881 Ill. LEXIS 196

Syllabus

<p>1. Taxes — double assessment. Where a lot is returned by a railroad company in its list as being used for tracks, side-tracks, etc., in connection with the road and for railroad purposes, and the board of equalization assess the same, upon which the taxes are levied and paid, an assessment by the local assessor of the same lot will be a double assessment, and the tax extended upon the latter assessment will be illegal.</p> <p>2. Where only a portion of a lot is used for railroad purposes, to that extent it is properly returnable to the board of equalization for assessment, and if any portion is not used as railroad track, and is properly assessable by the local assessor, he should so describe it as not to embrace any portion of that which is assessable as track, and thus avoid a double assessment.</p>