Wabash, St. Louis & Pacific Railway Co. v. People ex rel. Walker

Citations

• 137 Ill. 181
• 27 N.E. 456
• 1891 Ill. LEXIS 1028

Syllabus

<p>1. Taxation—railroad property—mode of assessment, etc.—the statute considered. The provisions of sections 42,43,44 and 109 of the Revenue act are intended to control and direct the State Board of Equalization in making the assessment of railroad track and rolling stock, and the county clerk in distributing the amount assessed on railroad property in his county, among the various municipalities and taxing districts therein.</p> <p>2. In the absence of anything showing the contrary, it will be presumed that these officers discharged their duties,—that in making an assessment the State board properly described the railroad track, as required by section 42 of the Revenue act, and that the county clerk certified to the several road districts their proportionate and distributive share of the assessed value of such railroad track and rolling stock as subject to taxation therein.</p> <p>3. Same—road tax—on railroads—how levied, etc. The commissioners of highways, in levying a road tax on railroad property, must take the value of property in their particular districts as fixed by the State •Board of Equalization, as certified by the county clerk. The commissioners are required annually to make lists containing a description of each tract of land in the district, and the names of the owners, including railroad property returned to them, and to extend the road tax thereon in a separate column.</p> <p>4. Same—description of railroad property — sufficiency. A description of railroad property, in the lists made by the commissioners of highways, as “railroad track,” and as “proportion of rolling stock,” or as “rolling stock, main line,” and as “main track,” is not void for uncertainty. The property thus described will embrace all the main track, right of way and improvements assessable by the State board, lying within the road district, and its proportionate share of the rolling stock assessed.</p> <p>5. Same—road tax upon railroads—restricted to the particular locality. There