Adams v. Yazoo & Mississippi Valley Railroad
Mississippi Supreme Court
FROM the circuit court of Hinds county, first district. IíoN. IÍOB35R.T .Powell, Judge. The state revenue agent, proceeding under the authority conferred upon him by chapter 126, code 1892, and the act of 1894, amendatory thereof, instituted three successive actions of debt to recover from the Yazoo & Mississippi Railroad Company and from the Illinois Central Railroad Company taxes which had been assessed by the state railroad assessors under authority conferred upon them by…
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FROM the circuit court of Hinds county, first district. IíoN. IÍOB35R.T .Powell, Judge. The state revenue agent, proceeding under the authority conferred upon him by chapter 126, code 1892, and the act of 1894, amendatory thereof, instituted three successive actions of debt to recover from the Yazoo & Mississippi Railroad Company and from the Illinois Central Railroad Company taxes which had been assessed by the state railroad assessors under authority conferred upon them by the revenue chapter of the code and by the aforesaid act of 1894, against the railroad property which formerly had…
1Opinion of the CourtWhiteield, J.
The question which lies at the foundation of this case is this: Conceding for argument’s sake that the L., N. O. & T. R. E. Co. had an exemption from taxation, did the consolidation of that railroad with the Yazoo & Mississippi Valley Railroad Company on October 24, 1892, create a new corporation, as of that date, and thus result in the cutting off of said exemption by sec. 180 of the constitution of 1890 ? If this question be answered in the affirmative, then, obviously, the! contention of the state must prevail throughout, without regard to any other questions in the case. The power to…
2Cases cited47 opinions
- Covington & Lexington Turnpike Road Co. v. SandfordSupreme Court of the United States · 1896
- New Orleans v. Citizens' BankSupreme Court of the United States · 1897
- Pearsall v. Great Northern Railway Co.Supreme Court of the United States · 1896
- Louisville & Nashville Railroad v. KentuckySupreme Court of the United States · 1896
- Shields v. OhioSupreme Court of the United States · 1877
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3Cited by44 opinions
- United States v. Stone & Downer Co.Supreme Court of the United States · 1927
- State Ex Rel. Moore v. MolpusMississippi Supreme Court · 1991
- Rogers v. HillSupreme Court of the United States · 1933
- Murray v. PhiladelphiaSupreme Court of Pennsylvania · 1950
- Georgia Railroad & Banking Co. v. WrightSupreme Court of Georgia · 1906
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