Vicksburg & Meridian Railroad v. Bradley

Mississippi Supreme Court
Vicksburg & Meridian Railroad v. Bradley, 66 Miss. 518 (Miss. 1889)
Arnold

Vicksburg & Meridian Railroad v. Bradley

Opinion of the Court

Arnold, C. J.,

delivered the opinion of the court.

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 above referred to. Whether the turn-table and other improvements of the company necessary for operating the road, are actually upon that part of the two-acre lot sold or not, it is so connected with the-•other part of the two acres so used, and with the operation of the road, as to exempt it from state and county taxes.

Reversed, and bill dismissed.

Reference

Full Case Name
Vicksburg & Meridian Railroad Co. v. E. A. Bradley
Cited By
2 cases
Status
Published
Syllabus
Taxation. Railroads. Payment of privilege tax. Land used in operating road exempt. Code 1880, § 607. A railroad company having paid a privilege tax under the statute is exempted from all other state and county taxes on its lands used in operating the road; and a sale thereafter for taxes of 1.78 acres, being part of a two-acre lot in the city of Jackson, on which are located the section-houses, turn-table, and other improvements of the company used in operating the road, is void. Whether any of the improvements are actually upon the part of the land so sold or not, if it is connected with the other part and with the operation of the road, it is exempt after the payment of the privilege tax.