St. Louis Bridge & Tunnel Railroad v. People ex rel. Baker

Citations

• 127 Ill. 627

Syllabus

<p>1. Taxation—road and bridge tax—only one assessment in each year. The commissioners of highways are authorized bylaw to make but one levy of road and bridge taxes for each year. When a levy is once made their power is exhausted for that year.</p> <p>2. Same—assessment by the State board—how far conclusive. The decision of the State Board of Equalization in fixing the value of railroad property for the purpose of taxation is quasi judicial in its nature, and can only be questioned for fraud or want of jurisdiction.</p> <p>3. Same—fraudulent assessment—presumption—proof to establish fraud.. Eraud in respect to the assessment of property for taxation is not to be presumed, but must be established by the evidence, or follow as a conclusion of law from the facts proven. No mere discrepancy between the valuation of such property and the judgment of the court in that regard is sufficient to impeach such assessment for fraud.</p> <p>4. Cross-errors—when necessary. The rule is, that unless cross-errors are assigned, objections made by the appellee will not be considered.</p>