Peoria, D.&E. RY. Co. v. Goer

• Decision Date: 06 October 1886
• Citation: 8 N.E. 682,118 Ill. 134
• Court: Illinois Supreme Court
• Parties: PEORIA, D. & E. RY. CO. v. GOER, Treasurer, etc.

118 Ill. 134

8 N.E. 682

PEORIA, D. & E. RY. CO.

v.GOER, Treasurer, etc.

Supreme Court of Illinois.

October 6, 1886.

Appeal from Coles.

Bill for injunction in Coles county court. Bill dismissed. Complainant appeals.Stevens, Lee & Horton and Witey & Neal, for appellant.

S. M. Leitch, for appellee.

SHELDON, J.

This was a bill in chancery filed by the Peoria, Decatur & Evansville Railway Company on May 22, 1882, for the purpose of restraining the collection of a tax assessed against the company upon an assessment made by the local assessor of Mattoon township upon certain lots and blocks, and the buildings and improvements on them, in the city of Mattoon. The bill avers that on and prior to May 1, 1881, all of said lots and blocks were occupied by the railway company, with its shops, depot, and other buildings, with a large number of railroad tracks, and used exclusively for railway purposes; and that, as such, they were all embraced in the return of tracks, side tracks, railroad right of way, and improvements thereon, made by complainant, as required by law, to the state board of equalization, and were by it assessed according to law; that the assessments by said board for the year 1881 against complainant's property in Coles county, including all the property above described, except the buildings, was $45,500, and upon the buildings described, including the shops and all machinery therein, was $10,800, the taxes upon which assessments have been paid by complainant; that the machinery assessed was stationary,-fixed machinery,-and included a stationary boiler and engine. The bill further avers that the local assessor, without right or authority, assessed the property on which a tax was levied against the company, upon the lots and improvements before described, of $1,579.61, and upon the fixed machinery in said shops, including the said engine and boiler, was assessed a tax of $696.09, making in the aggregate a tax on the local assessment against complainant of $2,275.70. This last is the tax, the collection of which is sought to be enjoined. On hearing, the circuit court dismissed the bill, and this appeal was taken.

Section 42 of the revenue law, (Rev. St. 1874, p. 865,) in respect to railroad property, provides: ‘Such right of way, including the superstructures of main, side, or second track, and turn-outs, and the station and improvements of the railroad company on such right of way, shall be held to be real estate for the purposes of taxation, and denominated ‘railroad track,’ and shall be so listed and valued.' By section 50 the property denominated ‘railroad track’ is required to be assessed by the state board of equalization.

In Chicago & A. R. Co. v. People, 98 Ill. 350, it was decided that, under the revenue law, the exclusive power to assess railroad track and rolling stock of railway is conferred upon the state board of equalization, and that an assessment of property used as railroad track, by the local township assessor, is void. There is no doubt, from the proof, that the property upon which this assessment by the local assessor was made, was of the class denominated ‘railroad track,’ and alone assessable by the state board of equalization, and that it was assessed by such board, and the tax under that assessment paid, so that the assessment by the local assessor was null and void.

But it is claimed that the appellant is estopped, by its schedules filed with the auditor of public accounts and the county clerk, from saying that the property in question was railroad track. It does appear by Schedule D, filed by the company, that the lots and blocks...