Illinois Central Railroad v. City of Decatur

Citations

• 126 Ill. 92

Syllabus

<p>Exemption from taxation—Illinois Central Railroad Company — whether exempt from s-peeial assessments or special taxation for local improvements. The provision in the charter of the Illinois Central Railroad Company exempting it from all taxation of every kind except as therein provided, has no application to special assessments or special taxation of contiguous property for local improvements. As affecting this question, there is no difference between a special assessment and special taxation of contiguous property, neither being included within the meaning of the general word “taxation.”</p>