Chicago, Burlington & Quincy R. R. v. Paddock

Citations

• 75 Ill. 616

Syllabus

<p>1. Burden op proof—on cha/rge of double assessment for taxation. On bill to enjoin the collection of taxes, on the alleged ground that property has been doubly assessed, once by the State Board of Equalization, and once by the local assessors, when such allegation is denied by the answer, the burden of proof is on the complainant to prove the fact of double assessment, substantially as alleged.</p> <p>2. Taxation — assessment of raib'oad property. Railroad track is required to be assessed for taxation by the State Board of Equalization, but all other real estate of railroad companies, including the stations and other buildings and structures thereon, must be assessed by the local assessors.</p> <p>3. Same—what understood by right of way. The term, “ right of way,” can only be understood as embracing the land used as a way for the road, and not such additional ground as may be used for the convenience oí the railroad, but not a part of its way.</p> <p>4. Land used by a railway company for its stations and machine shops, beyond the right of way, is properly assessed by the local assessors.</p> <p>5. Same—value of railroad property may be used as evidence of value, but is not conclusive. The value of railroad property required to be furnished is only evidence of value, and is not necessarily conclusive on the State Board of Equalization in making their assessment of the property for taxation.</p>