Gulf & Ship Island Railroad v. Adams
Mississippi Supreme Court
."Feom tbe circuit court of, first district, Hinds county. Hon. Robert Powell, Judge. Wirt Adams,- State Revenue Agent, an officer of tbe state empowered (Laws 1894, p. 29) to sue for and collect past due- and unpaid taxes in certain cases, tbe appellee in botb cases, was plaintiff in tbe court below in botb of them; tbe Gulf and Ship Island Railroad Company, appellant, was defendant in one of tbe suits, and tbe Yazoo and Mississippi Valley Railroad Company, appellant, was…
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."Feom tbe circuit court of, first district, Hinds county. Hon. Robert Powell, Judge. Wirt Adams,- State Revenue Agent, an officer of tbe state empowered (Laws 1894, p. 29) to sue for and collect past due- and unpaid taxes in certain cases, tbe appellee in botb cases, was plaintiff in tbe court below in botb of them; tbe Gulf and Ship Island Railroad Company, appellant, was defendant in one of tbe suits, and tbe Yazoo and Mississippi Valley Railroad Company, appellant, was defendant in tbe other case. Plaintiff obtained a judgment in each of tbe cases in tbe court below, and each of the…
1Opinion of the CourtWhitfield, C. J.
The act of the legislature (Laws 1898, p. 23, c. 5, sec. 1) provides “that a privilege tax is levied as follows on the following *319industries carried on in this state, to-wit.” Section 66 provides :
“Railroads. Railroads are divided into four classes, first, second, third, and narrow-guage, and privilege taxes are levied on them as follows: On each railroad of the first-class per mile $20. On second-class, per mile, $15. On third-class, per mile, $10. On narrow-guage, per mile, $2. On each railroad claiming exemption from state supervision under maximum and minimum provisions in their charter,…
2Cited by3 opinions
- Gulf & Ship Island Railroad v. AdamsMississippi Supreme Court · 1904
- New Orleans, M. & C. R. v. StateMississippi Supreme Court · 1915
- Craig v. Gulf, Mobile Ohio R. Co.Mississippi Supreme Court · 1944