The legal questions and the facts in this case (except as to the amount of taxes) are identical with those involved, in People v. Kankakee and Seneca Railroad Co. (post, p. 114.) The conclusions reached in that case must control here.

The judgment of the county court must therefore be reversed and the cause remanded, with directions to enter judgment in accordance with the views set forth in that opinion.

Reversed, and remanded, with directions.