The Ohio v. Lawrence County

• Citation: 17 Peck 50,27 Ill. 50,1861 WL 4213
• Parties: THE OHIO AND MISSISSIPPI RAILROAD COMPANY, Appellant,v.LAWRENCE COUNTY, Appellee.
• Decision Date: 30 November 1861
• Court: Supreme Court of Illinois

27 Ill. 50
1861 WL 4213 (Ill.)
17 Peck (IL) 50

THE OHIO AND MISSISSIPPI RAILROAD COMPANY, Appellant,
v.
LAWRENCE COUNTY, Appellee.

Supreme Court of Illinois.

November Term, 1861.

APPEAL FORM LAWRENCE.

A railroad company cannot appeal to the Circuit Court from an assessment of its property for taxation by a board of supervisors. If any remedy exists, it may be by certiorari.

The provision of the constitution granting the right of appeal, needs legislative action to make it available.

THE Ohio and Mississippi Railroad Company filed with the clerk of Lawrence county, Illinois, its schedule of property, with valuation, for the year 1859.

At the December term, 1859, of the board of supervisors for that county, the board, regarding the valuation of the company as too low, increased, by more than double, the valuation, and so notified the company.

The company applied for a hearing and a reduction, at a meeting of the board granted for the purpose. The board refused the reduction asked, and affirmed the order increasing the valuation; whereupon the company prayed an appeal to the Circuit Court of Lawrence county, and filed bond, which was approved.

At the September term, 1860, of the Circuit Court of Lawrence county, the cause was tried by the court without a jury. After hearing evidence as to value of property, and argument, the court took the case under advisement, reserving its decision until the April term, 1861, of the court.

At the April term, 1861, motion was made by counsel for the board of supervisors to dismiss the cause for want of jurisdiction, and thereupon the court allowed the motion and dismissed the cause. It should be stated that counsel for the board at the first term of the docketing of the cause, moved to dismiss for want of jurisdiction; which motion, after argument, and time taken for deliberation by the court, was overruled, and the cause set down for trial.

The error assigned is, the dismissal of the cause for want of jurisdiction.

W. HOMES, for Appellant.

TANNER & CASEY, for Appellee.

[27 Ill. 51]

WALKER, J.

This record presents but a single question. That is, whether a railroad company may appeal from an assessment of its property for taxation by the board of supervisors, to the Circuit Court. The ninth section of the revenue law of the 27th February, 1847, (Scates' Comp. 1010), gives the right of appeal from an application to the Commissioners' Court, for a reduction of the valuation on an assessment. That section also requires the Circuit...