Thompson v. Craig

On August 12, 1942, the State Tax Collector gave notice to the State' Tax Commission that a locomotive engine owned by the Missouri Pacific Railroad Company had escaped taxation for the years 1939-1941 inclusive. 7 Miss. Code 1942, Section 9184 (Code 1930; Section 6991). The State Tax Commission thereupon entered a tentative assessment but gave notice thereof to the railroad company pursuant to 7 Miss. Code 1942, Section 9852 (Code 1930, Section 3226, as amended). At the hearing on the assessment the State Tax Commission entered an order adjudging “that since said locomotive had already been…