Keokuk & Hamilton Bridge Co. v. People

Citations

• 145 Ill. 596
• 34 N.E. 482
• 1893 Ill. LEXIS 1102

Syllabus

<p>State Boundary—middle of a navigable stream. When the middle °f a navigable river becomes the boundary line between two States, as is the case with Illinois and Iowa, the middle of the current or channel of commerce will be regarded as the boundary line.</p> <p>2. In such case, formerly a line drawn along the middle of the water, the medium filum aquae, was regarded as the boundary line, and still will be regarded prima facie as the boundary line, except *to those parts of the river as to which it can be proved that the vessels which navigate those parts keep their course habitually along some channel different from the medium filum. Where this is the case, themiddleof thechannel of traffic is now considered to be the line of demarcation.</p> <p>3. The jurisdiction of each of the States of Illinois and Iowa extends to the thread of the Mississippi river, that is, the middle channel, and if there be several channels, to the middle of the principal one, or rather the one usually followed.</p> <p>4. Taxation-—of bridge across boundary river. An assessor in this State, in assessing a bridge over a navigable river forming a boundary of the State for the purpose of taxation, will have no right to assess any part of such bridge that is located beyond the boundary line of this State.</p> <p>5. Same—description of bridge over a boundary river. Section 299 of the Revenue act, relating to the assessment of bridges partly in this State, requires the assessor to give in his description the quarter section, section, township and range in which the bridge is located, together with the metes and bounds of the ground occupied by such bridge, and the approaches thereto, from the Illinois shore to the center of the main channel of the stream covered by the same. Under this statute it is the duty of the assessor to state the length of the bridge and approaches assessed.</p> <p>6. Same—excessive valuation—as a defense to judgment. On application for judgment against property for taxe