Miller v. Yazoo M.V.R. Co.

The Mississippi levee district was created on Novem-' ber 27, 1865, at which time there was no railroad within its territory. The railroad, of which appellee is the successor in title, was constructed therein during the year 1885. At that time the manner of taxation for levee purposes, in so far as ad valorem taxes were concerned, was as provided in section 5, chapter 117, Laws 1878, which provision made an ad valorem levy as follows: “A uniform ad valorem tax of not more than five mills upon the assessed value of all property, real and personal, lying and situated in the counties” (naming…