Gulfport & M. C. Traction Co. v. City of Biloxi
Mississippi Supreme Court
Appeal from circuit court of Harrison county. Hon. D. M. Graham, Judge. Action by .the city of Biloxi against the Gulfport & Mississippi Coast Traction Company. Judgment for plaintiff, and defendant appeals. It will be seen at the outset that the city au fchorities of Biloxi have assumed to exercise the functions of the railroad commission or at least have displaced that body.
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Appeal from circuit court of Harrison county. Hon. D. M. Graham, Judge. Action by .the city of Biloxi against the Gulfport & Mississippi Coast Traction Company. Judgment for plaintiff, and defendant appeals. It will be seen at the outset that the city au fchorities of Biloxi have assumed to exercise the functions of the railroad commission or at least have displaced that body. The question here is whether the defendant company is a street car company or a third class railroad. The lower court adopted the view that as some portion of the company’s line was in or near a street, its location…
1Opinion of the CourtHolden, J.
This is a suit by the city of Biloxi against the Gulfport & Mississippi Coast Traction Company to recover a privilege tax of one hundred twenty dollars upon eight miles of street car line operated in Biloxi. The appellant street railroad defended on the ground that it is a third class *635railroad, and as such was due only forty dollars, or five dollars per mile, on the eight miles of its line in the ap-pellee city. From a judgment in favor of the city the street railroad appeals.
The city seeks to recover under section 3874, Code of 1906, as amended by Acts 1920, chapter 104, section 60, which…
2Cited by1 opinion
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