Yazoo & Mississippi Valley Railroad v. Adams
Mississippi Supreme Court
From the chancery court of the first district of Hinds county. Hon. H. C. Conn, Chancellor. Suit by Yazoo & Mississippi Valley Eailroad Co. against Wirt Adams, as State Eevenue Agent, and the State Eailroad Commission to enjoin defendants from further proceeding in the assessment of its property mentioned in the opinion. From a decree dissolving the injunction complainant appeals.
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From the chancery court of the first district of Hinds county. Hon. H. C. Conn, Chancellor. Suit by Yazoo & Mississippi Valley Eailroad Co. against Wirt Adams, as State Eevenue Agent, and the State Eailroad Commission to enjoin defendants from further proceeding in the assessment of its property mentioned in the opinion. From a decree dissolving the injunction complainant appeals. The railroad commission has no jurisdiction to assess railroad taxes back of the year 1892. It was established by the act of 1884 for the supervision of common carriers. Its powers and functions, as defined by the…
1Opinion of the CourtCooper, C. J.
The state revenue agent gave notice to the state railroad commission, in its capacity of railroad tax assessor, that the Louisville, New Orleans & Texas railroad (a corporation formerly existing in this state, whose property and franchise is now claimed by the appellant, by virtue of a consolidation of said company with it) was delinquent for taxes due to the state, and the counties in which said road is situated, for the years 1886, 1887, 1888, 1889, 1890 and 1891, by reason of its property having escaped taxation for those years, and required said commission to proceed to assess said…
2Cases cited1 opinion
- State Revenue Agent v. TonellaMississippi Supreme Court · 1893
3Cited by5 opinions
- Yazoo & Mississippi Valley Railroad v. AdamsMississippi Supreme Court · 1902
- Gulf & Ship Island Railroad v. AdamsMississippi Supreme Court · 1904
- Edward Hines Yellow Pine Trustees v. KnoxMississippi Supreme Court · 1926
- Lewis v. Mass Appraisal Services, Inc.Mississippi Supreme Court · 1981
- Yazoo & Mississippi Valley Railroad v. AdamsMississippi Supreme Court · 1900