Kennedy v. St. Louis, Vandalia & Terre Haute R. R.

Citations

• 62 Ill. 395

Syllabus

<p>1. Taxation—^rolling stock of railroad company. Under the act of April 9, 1869, entitled, “An act for the collection of railroad taxes in certain counties, cities, and towns,” the persons or company operating a railroad are liable for the taxes upon the rolling stock used upon such road, without reference to the ownership of the road or the rolling stock so used.</p> <p>2. Same—assessment—properly used but not owned. By a written agreement with the Pullman Palace Car Company a railroad company employed on its road sleeping cars of the car company, hauled the same, furnished fuel and lights, kept them in running order, and received its ordinary fare for the transportation of passengers in them. The car company was bound to keep in repair the carpets, upholstery, and bedding, excepting repairs necessary from accident and casualty while being run on the road; received the fare for the extra accommodation, and furnished its own employees to receive the same and wait upon passengers: Held, that, although the general property in the cars was in the car company, yet the railroad company had such a community of interest and such a qualified property in them for the time being, that, for the purposes of taxation, they must be regarded, under the statute, as belonging to the rolling stock of the railroad company, and subject to be taxed as such.</p> <p>3. Construction of statutes—strict. Statutes conferring power to impose taxes are strictly construed. But where property is chargeable with taxes, and it is simply a question of which of two companies or persons, the one having the general property and the other a qualified one and using the same, shall pay the same, no reason is perceived for the application of the rule of strict construction.</p>