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>