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PEOPLE EX REL. HILLISON v. C.B. & Q.R.R. CO.

No. 36185.

22 Ill.2d 88 (1961)

174 N.E.2d 175

THE PEOPLE EX REL. A.C. HILLISON, County Collector, Appellant, v. CHICAGO, BURLINGTON AND QUINCY RAILROAD COMPANY, Appellee.

Supreme Court of Illinois.

Rehearing denied May 17, 1961.

Attorney(s) appearing for the Case

JAMES E. BALES, State's Attorney, of Dixon, (WILLARD ICE, Special Assistant Attorney General, and JOHN E. BABB, Special Assistant State's Attorney, of counsel,) for appellant.

C.W. KROHL, R.T. CUBBAGE, J.I. SHIELDS, and JOHN H. BISHOP, all of Chicago, and DIXON, DEVINE & RAY, of Dixon, (ELDON MARTIN, of counsel,) for appellee.

Affirmed in part and reversed in part and remanded.

Mr. JUSTICE HERSHEY delivered the opinion of the court:

This is an appeal from an order sustaining defendant's objections to property taxes and ordering a refund of 45% of the taxes paid for the year 1958. The basis of the objections was that defendant's property was assessed by the Department of Revenue at 100% of full, fair cash value, while locally assessed property, after giving effect to the

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