Illinois Central Railroad v. Commissioners of East Lake Fork Special Drainage District

Citations

• 129 Ill. 417

Syllabus

<p>1. Drainage law&emdash;railroads&emdash;whether subject to assessments for benefits. The Drainage law, (act of 1885, sec. 40,) which provides for assessing the right of way and tracks of railway companies within a drainage district for benefits thereto by the proposed drainage, is not void, or subject to any constitutional objection.</p> <p>2. Same&emdash;rule of assessment&emdash;limited to benefits. Section 40 of the Drainage act of 1885 does not authorize the commissioners, in making assessments, to deal with or take into consideration expenditures at all. It only gives them power to assess public roads and railroads such sum or sums as will be just and equitable for them to pay in proportion to the benefits received, and prescribes the manner in which that shall be done, viz., by estimating the amount of benefits to the entire district, including the benefits to such public roads or railroads, and also the benefits to them, and then giving the ratio or proportionate part of the taxes of the district to be paid by such roads. The statute does not authorize property to be assessed beyond benefits.</p> <p>3. Same&emdash;classification of lands&emdash;appeal therefrom•&emdash;modification on appeal&emdash;costs. The classification of lands made under section 40 of the Drainage act, is subject to like review, on appeal, as is provided for in the case of individual land owners; and when the tax list is completed and filed with the town clerk, as provided in section 26, any person whose land has been assessed, may, under section 27, appeal to the county court, but the appeal will be restricted to the ground that the tax exceeds the benefits.</p> <p>4. If, on such appeal, the court finds that the tax exceeds the benefits to accrue, it is required to modify the same, so as to make it equal to the benefits, and the costs may be apportioned by the court in its discretion.</p> <p>5. Same&emdash;judgment on assessment&emdash;whether in personam, or only in rem. In an acti