Chicago & Northwestern Railway Co. v. Miller

Citations

• 72 Ill. 144

Syllabus

<p>1. Taxation of railroad property—assessment of right of way. Town lots used by a railroad company as right of way and assessed under the denomination of “railroad track,\ arc only liable for taxes as right\ of way, and can not be taxed both as right of way and as town or city lots; and where a tax is levied on such property both as railroad track and as town and city lots, the collection of the tax levied as upon town and city lots should be enjoined.</p> <p>2. Where town or city lots are used by a railroad company as right of way they fall under the denomination of “railroad track,” under the 42d section of the Revenue Act of 1873, and there is no authority to assess them otherwise.</p> <p>3. The exception in the 41st section of the act does not authorize town and city lots to he excluded from the estimate of right of way. Its only purpose is to release the company from giving the description by the United States surveys of the property occupied as right of way, when the right of way is located over town and city lots.</p>