Vicksburg & Meridian Railroad v. Bradley
Mississippi Supreme Court
From the chancery court of the first district of Hinds county. Hon. Warren Cowan, Chancellor. Under §§ 607 and 608 of the code of 1880 any railroad company in this state, on accepting the provisions of the statute and paying the designated privilege tax based on mileage of track, secures an exemption from state and county taxes; but, it is provided, “ that lands owned by railroad companies and not used in operating the railroads shall be taxable as other property.”
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From the chancery court of the first district of Hinds county. Hon. Warren Cowan, Chancellor. Under §§ 607 and 608 of the code of 1880 any railroad company in this state, on accepting the provisions of the statute and paying the designated privilege tax based on mileage of track, secures an exemption from state and county taxes; but, it is provided, “ that lands owned by railroad companies and not used in operating the railroads shall be taxable as other property.” The land in controversy is described as being 1.78 acres, part of a two-acre triangular lot in the city of Jackson owned by the…
1Opinion of the CourtArnold, C. J.
It appeal’s that the railroad company had accepted the provisions of §§ 607, 608 of the code, and their amendments, and paid the privilege tax amounting to more than eleven thousand dollars, and this exempted it from all state and county taxes, except taxes on land owned by the company and not used in operating the railroad. Code, § 607.
The land in controversy is part of two acres upon which are located the section houses and other improvements of the company '■ used in operating the railroad, and we are of opinion that it was not taxable for state and county purposes, under the statutes…
2Cited by2 opinions
- State v. Pequot Rural Telephone Co.Supreme Court of Minnesota · 1933
- Lewis v. Vicksburg & Meridian RailroadMississippi Supreme Court · 1889