Yalobusha County v. Tallahatchie County

This is an appeal, by certiorari, by Yalobusha county from an order of the state tax commission assessing for taxes and allocating to Tallahatchie county ninety-three hundredths of a mile of the track and right of way of the Illinois Central Railroad Company. The appeal was dismissed by the circuit court, and from that judgment, Yalobusha county appeals to this court.

In 1930, the Illinois Central Railroad Company, as required by statute, returned its property for assessment for taxes to the state tax commission. In its return, for Yalobusha county, ninety-three hundredths of a mile of its…