Illinois Central Railroad v. Decatur
Citations
- 147 U.S. 190
- 13 S. Ct. 293
- 37 L. Ed. 132
- 1893 U.S. LEXIS 2155
Syllabus
<p>The provisions in Section 22 of the act incorporating the Illinois Central Railroad Company, (Private Laws, 111. 1851, 61, 72,) exempting it from taxation, do not exempt it from the payment of a municipal assessment upon its land within a municipality in the State, laid for the purpose of grading and paving a street therein.</p> <p>An exemption from taxation is to be taken as an exemption from the burden of ordinary taxes, and does not relieve from the obligation to pay special assessments, imposed to pay the cost of local improvements, and charged upon contiguous property upon the theory that it is benefited thereby.</p>
How courts have described this case
Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.
- special tax for local improvement not within statutory exemption from taxation granted to railroad company
- special assessments “are imposed upon property within a limited area for the payment for a local improvement, supposed to enhance the value of all property within that area”
- “the charges are for a local improvement, and cast upon the contiguous property, upon the assumption that it has received a benefit from such improvement, which benefit justifies the charge”
Source: CourtListener parenthetical corpus (CC0).
Judges: Beewee, Blatchford
Read full opinion on CourtListenerSourced from CourtListener / Free Law Project (CC0).
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