Knopf v. Lake Street Elevated Railroad ( 1902 )

Mr. Chief Justice Magruder,

dissenting: I do not concur. These elevated railroads are all in one county, and do not run through more than one county. There is, therefore, no reason why they should not be assessed by the local assessor rather than by the State Board of Equalization. (Ohio and Mississippi Railway Co. v. People, 119 Ill. 207).