Irvin v. New Orleans, St. Louis & Chicago Railroad

Citations

• 94 Ill. 105

Syllabus

<p>1. Taxes—collection, when enjoined. Where a party, not the owner or lessee of property, having no taxable interest therein, but who is merely in joint use of the same with the owner for a compensation, is taxed for one-half of its value, the tax will be illegal and levied without warrant of law, and a court of equity will enjoin its collection.</p> <p>2. Same—when personal property liable to, in this Slate. The first clause of the first section of the Revenue law which provides that all real and personal property in this State shall be assessed and taxed, does not contemplate the assessment of personal property that is merely passing through or is in the State for a temporary purpose only.</p> <p>3. While the situs ofipersonal property, is, under many circumstances, considered by the law as being that of its owner, such is not the uniform rule. Where the property is permanently located at a particular place, it is subject to taxation there whether such place is the domicil of the owner or not.</p> <p>4. Same—place where boat is subject to taxation. A boat is subject to taxation at the place of its registration and where it lies up when not in use—in other words, at its home port; and this without regard to the place where its owners may reside.</p> <p>5. Where a transfer boat, registered at Cairo, in this .State, and owned, one-half by a corporation in this State and the other half by a corporation of another State, was used for the transfer of the cars, etc., of both corporations from Cairo to the Kentucky shore and back, and when not in actual use was laid up in Cairo, where the hands operating the same resided, and where the companies assessed had a business office, it was held that the interest of each of the corporations was subject to taxation in Cairo.</p> <p>6. Same—party paying for joint use of another’s property, not liable. Where one railroad company builds a car hoist arid lays a third rail upon its own ground, and at its own expense, which is attache