South Park Commissioners v. Chicago, Burlington & Quincy Railroad

Citations

• 107 Ill. 105
• 1883 Ill. LEXIS 232

Syllabus

<p>1. Special assessments under the Park act—only upon abutting property—not upon right of way over the street proposed to be improved. Section 2, of the act of' 1879, relating to special assessments or taxes by the park commissioners, etc., for the improvement of public streets leading to parks, authorizes such assessments or special taxes only upon contiguous property abutting upon such streets or avenues. A street or avenue ean not abut upon itself, nor can a mere right of way of a railway company over such street be included in that act as property liable to special assessment for improving such street.</p> <p>2. It is clear that nothing but tangible property can be said to abut on a street or avenue. Mere intangible rights or privileges can not abut on anything, and hence a special assessment upon the same is not authorized by that act. There is, however, no question but that the legislature may lawfully provide for the taxation of such property.</p> <p>3. In this case a railway company had a mere right of way over and upon Michigan avenue, in the city of Chicago, which was a public street leading to one of the parks in that city. The park commissioners, for the purpose of improving such avenue, caused special assessments to be made upon the lots, blocks, etc., abutting upon such improvement, in which was included “the right of way of occupancy, franchises, property and interests of” such railway company. This assessment was confirmed, and the company appealed to the Appellate Court, which reversed the judgment as to the com-' pany: Held, that the judgment of the Appellate Court was proper, and that such assessment was unauthorized by law.</p>