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CASES

ARGUED AND DETERMINED

IN THE

SUPREME COURT OF ILLINOIS.

THE CHICAGO AND WESTERN INDIANA RAILROAD COMPANY

V.

THE CITY OF CHICAGO.

Opinion filed October 23, 1907.

I. SPECIAL ASSESSMENTS-rule as to engineer's estimate being itemized. The statute requiring the engineer's estimate of cost to be itemized to the satisfaction of the board of local improvements, contemplates that it shall be itemized sufficiently to give the property owners a general idea of the estimated cost of each substantial, component element.

2. SAME when paving estimate need not specify item for grading. A paving improvement estimate, preceded by the statement that it includes labor, material and other expenses, which divides the improvement into four component parts with the estimated cost of each, as, concrete gutter on cinders, combined curb and gutter on cinders, the paving with its various parts, and the adjustment of sewers, covers the grading necessary to put the component elements in place, and need not separately itemize estimated cost of grading.

3. SAME-rule as to power of court to change assessment roll. Under sections 47 and 52 of the Local Improvement act the county court has power to change or modify the assessment roll and may refer the roll to the superintendent for revision, but in such case the court must determine, in general, the manner in which the

changes shall be made, and such determination must be incorporated in the record in order to show the action of the court. (Schemick v. City of Chicago, 151 Ill. 336, distinguished.)

4. SAME-the court cannot adopt new assessment roll made by superintendent. Where an assessment roll is referred to the superintendent of special assessments with directions to re-cast the same, on the face thereof, in red ink, but without any determination as to the manner of re-casting, if the superintendent, instead of re-casting the roll, returns a new one, the court is without power to adopt it, since the court cannot make the original assessment roll, nor can the superintendent alter a roll he has once returned except in a manner directed by the court.

5. SAME-court has no power to arbitrarily change assessment roll. After an assessment roll is prepared and returned by the superintendent of special assessments the county court may, for good cause shown at the hearing, but not arbitrarily, make such changes as are necessary to make a just and equitable assessment, or it may refer the roll to the superintendent, who may make such changes as the court directs; but such superintendent is without power, of his own motion or by direction of the court, to make changes according to his own discretion.

APPEAL from the County Court of Cook county; the Hon. W. H. HINEBAUGH, Judge, presiding.

WILLIAM L. REED, and E. P. H. WEST, (WILLIAM J. HENLEY, of counsel,) for appellant.

CHARLES H. MITCHELL, (JAMES HAMILTON LEWIS, Corporation Counsel, of counsel,) for appellee.

Mr. JUSTICE DUNN delivered the opinion of the court:

Application was made to the county court of Cook county for the confirmation of a special assessment against appellant's property for the paving of Lowe avenue. To the assessment roll originally filed, in which the amount of the assessment against appellant's property was $7371.40, appellant filed no objection. It was defaulted and judgment entered against it for the amount assessed. Afterward the court entered an order referring the roll back to the com

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