Illinois Central Railroad v. People ex rel. Hodges

Citations

• 119 Ill. 137

Syllabus

<p>1. Exemption from taxation—Illinois Central Railroad Company-scope of the exemption in its charter—as to freight houses, elevators, etc. This court has held that the property of the Illinois Central Eailroad Company which is exempted from taxation by section 22 of its charter, is such as has been acquired in the prosecution of its business in constructing and operating its road as authorized by its charter.</p> <p>2. Freight houses, elevators, etc., constructed and used solely for the purpose of enabling the company to perform its duties as a common carrier, are exempt from taxation under the charter of the company. But property devoted to a use not contemplated by the charter, as, for the business of warehousing for private gain, or merchandizing, is not within the exemption.</p> <p>3. So an elevator of the Illinois Central Eailroad Company, built upon its right of way leased to private persons, holding as agents of the company, under an agreement to pay a compensation for its use, is not exempt under section 22 of the charter of the company, it not being used exclusively by the company in the exercise of its franchise.</p> <p>4. Same—burden of proof on question of exemption. The party alleging an exemption of property from taxation must show that fact.</p>