St. Louis, Vandalia & Terre Haute Railroad v. Surell

Citations

• 88 Ill. 535

Syllabus

<p>1. Taxation—right of State board to increase value of railroad property returned. The State Board of Equalization has the power to increase the valuation of railroad property returned by the officers of the corporation without first hearing evidence impeaching the return. Such return is not made prima facie or conclusive evidence of anything. The constitution requires the officers whose duty it is to assess, to fix the value of property assessed, and not the owner.</p> <p>2. Same—evidence not required in assessing property. It is not essential to the validity of an assessment that township and other assessors shall hear evidence in fixing the taxable value of property, but they may act upon their own knowledge and judgment, and the same rule is equally applicable to the State Board of Equalization.</p> <p>3. Same—failure to return local levy in time. A failure to return the certificate of local taxes required to be levied for school and other municipal purposes to the county clerk on or before the day named in sec. 122 of the Revenue act, is cured by sec. 191 of the same law, and the omission does not affect the substantial justice of the tax, and therefore can not defeat its collection.</p>