Mississippi R. Commission v. Western Union Tel. Co.
Mississippi Supreme Court
Appeal from the circuit court of Hinds county. Hon. W. A. Henry, Judge. Proceedings before the Mississippi Railroad Commission for the back assessment of property of the "Western Union Telegraph Company. From a judgment of the circuit court, holding void an order of the commission assessing back taxes against such property, the commission ■appeals.
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Appeal from the circuit court of Hinds county. Hon. W. A. Henry, Judge. Proceedings before the Mississippi Railroad Commission for the back assessment of property of the "Western Union Telegraph Company. From a judgment of the circuit court, holding void an order of the commission assessing back taxes against such property, the commission ■appeals. On February 19, 1913, the attorney-general of Mississippi addressed a communication to the Mississippi Railroad Commission, notifying said commission that the Western Union Telegraph Company had not paid taxes ■on a line of poles between Meridian,…
1Opinion of the Court
Smith, J,,
delivered the opinion of the court.
It is not necessary for us to determine what the common law powers of the attorney-general are, for the reason that the power to assess property for taxation and to levy and collect taxes is conferred, not by the common law, but by statute, and when so conferred can be exercised only in the manner pointed out by the statute and by the person or persons upon whom the power is therein conferred. The only power to assess for taxation, property of the character here involved, is that conferred upon the Railroad Commission by sections 4382 to 4393,…
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