ILLINOIS CENTRAL RAILROAD COMPANY v. DECATUR

No. 56.

147 U.S. 190 (1893)

ILLINOIS CENTRAL RAILROAD COMPANY v. DECATUR.

Supreme Court of United States.

Decided January 9, 1893.


Attorney(s) appearing for the Case

Mr. Benjamin F. Ayer for plaintiff in error.

Mr. Hugh Crea and Mr. E.S. McDonald for defendant in error.


MR. JUSTICE BREWER, after stating the case, delivered the opinion of the court.

The single question in this case is, whether this special tax for a local improvement is within the exemption from taxation granted to the railroad company by section 22 of the act of 1851.

Between taxes, or general taxes as they are sometimes called by way of distinction, which are the exactions placed upon the citizen for the support...

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