New Albany v. Kansas City, Memphis & Birmingham Railroad
Mississippi Supreme Court
New Albany v. Kansas City, Memphis & Birmingham Railroad, 76 Miss. 111 (Miss. 1898)
Whitfield
New Albany v. Kansas City, Memphis & Birmingham Railroad
Opinion of the Court
delivered the opinion of the court.
The assessment of railroad property part of the road is confided to the railroad commission, as state railroad assessors. Sec. 3880 et seq., code 1892. The clerk of the town of New Albany had no power to make this assessment. Nor do we think § 3018 has any reference to railroad property part of the road. If there is a casus omissus it is for the legislature and not this court to supply it.
Affirmed.
Reference
- Full Case Name
- New Albany, Town of v. Kansas City, Memphis & Birmingham Railroad Co.
- Cited By
- 1 case
- Status
- Published
- Syllabus
- Taxation. Municipal school taxes. RaAlroacl track outside of municipality. Code 1893, § 3018; code of 1893, j! 4013. A municipality, being- a separate school district, cannot assess and collect taxes for school purposes on a railroad track and right of way without its corporate limits, although the property be embraced in territory added to the school district under code 1892, g 4013, providing for the extension of the school district beyond municipal bounds. Code 1893, l 3018, providing for municipal assessments, has no reference to railroads.