Indianapolis & St. Louis Railway Co. v. People

Citations

• 130 Ill. 62
• 22 N.E. 854
• 1889 Ill. LEXIS 1071

Syllabus

<p>1. Taxation—railroad track—omitted from schedule—presumption— estoppel. A railway company returned to the county clerk various schedules of its property for taxation. Schedule “A,” showing the property designated as “railroad track,” failed to include a parcel of land of eighteen acres, which was assessed by the local assessor, and taxes, were levied thereon. There was nothing to show that the tract so omitted from schedule “A” was not included in schedule “D,” which should show all real estate other than railroad track : Held, on application for judgment for the taxes, that it would be presumed such strip of land was returned as real estate other than railroad track.</p> <p>2. A railway company having failed to return for taxation a strip of its land as “railroad track,” the land was assessed by the local assessor as real estate other than railroad track, and it was not assessed otherwise. On application for judgment against the lot for the taxes, the railway company offered to prove that in fact it was a part of the track,, 'which the court refused to permit: Held, that the evidence was properly excluded, on the ground of estoppel.</p>