St. Louis Bridge Co. v. City of East St. Louis

Citations

• 121 Ill. 238
• 12 N.E. 723

Syllabus

<p>1. Taxation—municipal taxation—of the proper subjects of it—bridge structures. Such portion of a bridge structure which is owned by a private corporation, as in the case of the bridge over the' Mississippi river at St. Louis, owned by the St. Louis Bridge Company, as is situate within the corporate limits of a city, will be subject to taxation for corporate purposes, equally with all other property within its limits. The fact that such structure is upon land covered with water, not susceptible of improvement in the way of streets, etc., furnishes no ground of exemption from city taxes.</p> <p>2. Same—the rule of uniformity. Under the constitution, all municipal taxes are required to be uniform. To let property within the corporate limits escape taxation because situated upon ground covered by a navigable stream, and so not susceptible of being laid out into lots capable of ordinary use, would be in violation of this constitutional provision.</p> <p>3. Same—benefits to property taxed, as a basis for taxation. A city tax upon a bridge and approaches, will not be enjoined for the reason that such property has received no benefit or protection from the city for the taxes paid on the same. It is no valid objection to a tax levied for corporate purposes, that the owner can not see that his property is benefited or protected by the expenditure of the taxes, or that it does not, in fact, derive any appreciable benefit therefrom.</p>