Keokuk & Hamilton Bridge Co. v. Salm

Citations

• 258 U.S. 122
• 42 S. Ct. 207
• 66 L. Ed. 496
• 1922 U.S. LEXIS 2248

Syllabus

<p>1. A.bridge owned by a bridge company and used for railroad purposes is assessable in Illinois as real estate by the assessor of the county ill which it lies and not by the State Board of Equalization as a railroad. P. 123.</p> <p>2. A bill in the District Court to enjoin enforcement of a state tax on real property, as based on a discriminatory overvaluation, which fails to show that the plaintiff availed himself of presumably adequate legal remedies afforded by the state law, or, the amount being the only matter in dispute, that he paid or tendered the amount confessedly due, and which does not offer to pay such amount as the court may find to be equitably due,, should be dis- . missed for want of equity. P. 124.</p>