Illinois & St. Louis Railroad & Coal Co. v. Stookey

Citations

• 122 Ill. 358
• 13 N.E. 516
• 1887 Ill. LEXIS 981

Syllabus

<p>1. Taxation—rule of uniformity—as applicable to railroad property assessed by the State Board of Equalization, and other property assessed by the local assessors. The State Board of Equalization having made an assessment of certain railroad property at about its cash value, the local officer extended the tax upon the basis of such valuation. The other property in the same locality was assessed for the same year, by the local assessor, at only about one-third its cash value. The railroad company sought to enjoin the collection of so much of the tax as resulted from the excess in valuation of its property over that of individuals. The contention of the company was, that by reason of the unequal valuation it would be required to pay a tax largely in excess, in comparing actual values, of individuals in the same locality, and this in violation of the rule of uniformity prescribed in the constitution. But the relief sought was denied.</p> <p>2. Same—former decisions. The railroad company invoked in support of its contention in that regard, the rule announced in Bureau County v. Chicago, Burlington and Quincy Railroad Co. 44 Ill. 229, and Chicago and Northwestern Railway Co. v. Boone County, id. 240, that where the property belonging to individuals in a particular locality has been assessed at less than its cash value, the constitutional rule of uniformity forbids that the property of a railroad company situate in the same locality should be assessed upon any greater per cent of its value than that of individuals. Without inquiring whether the constitutional provision in question was properly applied in those cases, it was considered that it has no application to the circumstances of the present ease.</p> <p>3. Same—assessments by the local assessor and by the State board—as to the respective rates. In this case the property of the individuals was assessed by the local assessor, and that of the railroad company by the State Board of Equalization, each acting under a st