(No. 14306.

Judgment reversed.)

#### The People ex rel. Ed. R. Knecht, County Collector, Appellee, vs. The Cleveland, Cincinnati, Chicago and St. Louis Railway Company, Appellant.

Opinion filed December 22, 1921.

This case is controlled by the decision in People v. Chicago and Eastern Illinois Railroad Co. (ante, p. 218.)

Appeal from the County Court of Shelby county; the Hon. A. J. Steidley, Judge, presiding.

George B. Gillespie, (Leonard J. Hackney, W. C. & W. L. Kelley, and George M. Gillespie, of counsel,) for appellant.

Robert I. Pugh, State’s Attorney, and George B. Rhoads, for appellee.

Mr. Justice Dunn

delivered the opinion of the court: This is an appeal from a judgment and order of sale for taxes rendered by the county court of Shelby county. The tax and the questions involved are the same as in the case of People v. Chicago and Eastern Illinois Railroad Co. (ante, p. 218,) and the decision will be the same.

The judgment of the county court will be reversed and judgment will be rendered here sustaining the objections.

Judgment reversed.