Gulfport & M. C. Traction Co. v. City of Biloxi

Citations

• 125 Miss. 626
• 88 So. 172

Syllabus

<p>Street Rahroads. Street railroad distinguished from commercial railroad for imposition of privilege tax.</p> <p>Under section 3874, Code of 1906, as amended hy Acts 1920, chapter 104, section 60, which reads as follows: “On each individual, firm or corporation operating a street or interurban car line, on each mile or fraction thereof, thirty dollars — held, on the evidence introduced in the case, that the Gulfport & Mississippi Coast Traction Company is a street railroad corparation operating a street or interurban car line, and is not a commercial railroad which could be classified as a third class railroad by the State Railroad Commission, and the city assessment of fifteen dollars per mile on the line in the city is Valid under the law.</p>