The Ottawa free trader. [volume] (Ottawa, Ill.) 1843-1916, 1866-03-10
Law Construction.

Our Circuit Court was engaged Tor two
weeks up to Wednesday last upon the case
Of The Chicago & Burlington II. Il. Co. vs..
Tie Board Of Supervisors Of B.rea" Co., in
voIving some nice points in the construction
of the assessment laws Of this state.
The facts were as follows On the lst Of
April, 1868, TIE Railroad Company filed with
the Clerk of the County Court of Bureau Co.
. list of all It's property liable to taxation in
that county, with the valuation computed at
q third of its cash value. The list was Iald
before the Board of Supervisors, who ordered
an addition of 40 per cent. to the aggregate
of the Companv's valuation. and that the
taxes be levied on this increased valuation.
From this order the Company appealed to
the Circuit Court, and the case came to this
county BY change of venue.
Milo Kendall, of Bureau CO., and 0. C.
Gray and Geo. C. Campbell, Of Ottawa, for
the r. R. Co.. Taylor i Heron, of Bureau,
and T Lyle Dickey and E. S.ssLeland, Of OF
tawa, for Bureau county.
The evidence on both sides closed on FRI
day morning of last week, when the argument
to the jury was opened on behalf u the Conn
pany by Geo. C. Campbell, Esq, who, after
speaking some four hours, gave way to Hon.
E. S. Leland, who spoke three hours on the
opposite side, upon which the Court adjourn
ed to o'clock next morning. On Saturday
morning Judge Dickey commenced his argus
ment, occupying the days session, and closing
Monday forenoon. He was followed by 0. {.
Gray, ESQ, who occupied the balance of the
day, making the closing argument.
1t was claimed By the attorneys for the
County that the increase of 10 per cent. must
stand, unless such increase made the ya!ua-
ton Of the Railroad property greater than its
actual cash value
1t was insisted, on the other hand, for the
r. r. company, that although the law pro'i-
ded that all property should be listed for
taxation at its actual value, the actual value
for the purposes of taxation, and not for
market purposes, was contemplated. and that
in order to determine what the actual value
of property for the purpose Of taxation was
the r. r. Company should be permitted to
show that the assessment value of other pro-
perty in Bureau county was not over one
third Of its cash value, and that the listed va
luation Of the Railroad property was fully as
high IS the assessed value of all other prop
erty in the county, and that The addition OF
40 per cent. 70 the valuation Of the Railroad
property, and the Ievying of taxes thereon,
would make such property pay an undue
proportion OF the taxes of toe county.
The Court, Hon. N. E. Hollister presiding,
in an elaborate opinion reviewed the provis,
ions o: the Constitution and of the the Stat
ute upon the subject, and held that they
must not be so construed that the property
of one person or corporation should bear IN
undue proportion of taxation and that if
The valuation OF the Railroad property as
listed, bore just and fair relation to the
valuation of all other property in the county,
the increase Of 10 per cent. was.unwarranted
by law.
The Jury found the fact that the Railroad
property was so listed, and therefore in &C
cordance with the instruction of the Court,
found their verdict for the appellant.
Ills certainly excusable and natural, that
in the mention Of case OF such magnitude
We should be tempted to refer with some
pride to the great legal talent displayed BY
members Of the La Sale county bar in its
conduct; yet when such veterans were in
the ring as t. Lyle Dickey, E. S. Leland
and o. c. Gray, it would be ridiculous as
sumption on our part to attempt to discrimi-
nate as to who made the best argument. We
shall be hardened, however, for saying, in
justice to our risiny young friend, Geo. G.
Campbell, Esq. that his argument was at
least up to the best of the veteran trinity,
Dickey, Leland and GRAY.