, 1874-06-23
1he Supreme Courts Opinion In the
Case Of lFie Northwestern
Company vs.. Miller.
lt,is Held that Property Cannot Do As.
sessed Both as Railroad Track"
49, and "ToWn Lots"
The Collection of the Excess En-
F.: -: joined.

The following Is tho opinion Of tho guprom'
Court In the suit brought by tho Northwestern,
Hallway Company against tho County Troasure
and Collector. -. -.
cA;sags .agr, ( srh,s:t s, RasSy cg csmpaay y,
1H 5y T. M s1psse gs,I;ts p$soe s Cook op"''" ''
no IhHss is Ht ~ se question in ths which
iii sesos Ss y. q III town aaa T. ey Gefea e
County wxs included ID i,a schedule nled with tht
County Clerk that theto losc wore auscasod BY iht
the ccoF oony %
creased tho aasezaed valuation Of town and oity ioa ia
ugoh County aud sAnt appellant is uouaht to be con-
IN e h Ss sa H
It is obTtoua that both nssesaments ate not auhorz-
Cd, and It only remains to DO determined on which
~ THO fortyeGrst seet1on d the noyonue act Of
!a9 ). Groas statncB 3a2 ra,lro"da required IN
o IN each year thereafter, WHOM required 10 maze
out and ns With tho County Clerks Of tho respective
the M may 70 Gsstsd @
II Way, and tho length Of the main aud NJ! nilo and
sSsSna trucks % and :,rn.os n n such county ana IN
triot of land othor than oily, town. Or yiaao lot
slip Il hsld ossh tract % aud he aea n%m6er
ppyements and stations located On tho right % q way.
,b r. a. provides thst sueh sght Of way Including
sns nS sp o q s s ad Or
s ssscp E aa ID
fni Valued and apl 6o dcsdfbod il a q nssessnent
IeEoof "a strip Of land extending on each side Of
win iii lie stsont and M tsreone eor
noneing IT point whoro ael, railroad track
eas e1 sas I IN nte H. o sSqpy ~
Eago e he polnt q termination Ia tho ssms, u
a4hssrtpa ns,as q county tornahip ety, town, Or
se s1S S y 9s. e as ind
fol arss no other deacfpon shn BE- uecensary @ =. a''
sro. 4s; "Tho yplas Of 'railroad- track ahall be
asss stea ssa taxed a. r. tho several counties "
onath Of Tho main track Ii st,ck county Town. VII
,ag9 ., city bears to tho WHOLE length Of tho
ona tack trnons and a a a. de- d.
Ro ;oa hs of otheE buildings oel0ngng
aso o9 o1 a1e Ts n h the sorn II
And the latter part OF Bec. 10 la "AM ZEAL estate.
including tha atations and other buildings mud atruc-
Track belonging 10 any railroad shAl be lated a.
lands or lets % ths DO, in tho county town,
W pst t.fe liz svprmen ia the iii Ill .s that these
aots gre r. nsed BY appellant as right of confessed
g hey % Sa undef bs sn 69ss
70 A6sees hdcna otherwise.
Tho exception III tho Soc. II docs not asithor,so
toxn and city lots to b. excluded from the eatimals Of
t1gat Of way as clearly evident from tho description
ot tie right required to bs glsen by tho Sec IA It's
ony purpose Is TO relieve the company from giving
way BY tho United stat9s surveys, WHOM tho right Of
way Is ocate over town and city lots. II is noscrthe
less tho duty Of tho company to doagnac The town and
osay or Il s pars T. IT, T.
os ssaon ss . psesdsd iGn
Ne aso OF opinion that 20 much Of tho tax levied by
the Auditor rs State tax the property OF the uppol
lans II escess q the amount
1873, for loveni1o fund and " s.ate School fund.-
ls for the xcasons gtvcn In namHey uaeger ut tho
presont torn, unauthorized by law and iss collection
Fhopld, thelsforc be en!oinsd sna that 50 much Of
In fact, used rart Of appellanta right Of way is
entolnod.
The other objections urged are overrnled for tho
Eeasons given III Porter etnl. the Rockford Rock
Island St. Louis Railroad Company at tho present
tenn. The decree OF the Court below is reveraod and
the cause renlpnded for further proceednga not In
consistent with this opinion.