Mississippi State Tax Commission v. Illinois Central Gulf Railroad

LEE, Justice,

for the Court:

The Mississippi State Tax Commission appeals from a decree of the Chancery Court, First Judicial District of Hinds County, Honorable J. C. Stennett, presiding, reversing the findings and assessments made by it against Illinois Central Gulf Railroad Company, The Alabama Great Southern Railroad Company, Louisville & Nashville Railroad Company, and St. Louis-San Francisco Railway Company. We reverse the chancellor and reinstate the orders and assessments of the Mississippi State Tax Commission.

The only question involved is whether or not the chancellor erred in…