LeBlanc v. Illinois Central Railroad

Citations

• 72 Miss. 669

Syllabus

<p>1. Raii.boads. Title to roadbed. User. Lapse of time.</p> <p>On. a bill filed by a railroad Company to cancel a tax title to its roadbed and right of way, where the company has been in the undisturbed possession of the same, asserting title, for forty years, and the original owners of the land have, in writing, solemnly recognized its ownership, it is unavailing as a defense to set up that the original condemnation was void, and, therefore, that the complainant has not shown a perfect title.</p> <p>2. Same. Commutation tax. Pa/yment. Exemption of property. Code 1880, 22 607, 608.</p> <p>Under 22 607, 608, code 1880, a railroad company accepting the provisions of the statute and paying the fixed tax per mile on its line of railroad in this state, was exempt from other taxes on its roadbed and all other property used in operating the road.</p> <p>3. Same. Property not used in operating road. Taxation. Code 1880, 2 607; Laios 1884, p. 39.</p> <p>But, under 2 607, code 1880, and the act of 1884 (Laws, p. 39), all lands of a railroad company not used in operating the road were liable to assessment and sale for taxes by the local authorities, just as in case of other property subject to taxation.</p> <p>4. Same. Land used partly for sale of gravel. Liability to taxation.</p> <p>Under said statutes, land (though, adjacent to the railroad) upon which are gravel pits, connected with the main line by switches or spur tracks, and from which gravel is used, partly in operating the road, hut largely for purposes of sale and gain, is not “used in operating the road ” within the meaning of the statute, and such land is subject to assessment and sale for taxes, although the railroad company has paid the fixed privilege or commutation tax per mile on its line of railroad.</p> <p>5. Tax Title. Redemption. Constitution 1890, 79, 274.</p> <p>Section 79, constitution 1890, giving two years to redeem land sold for taxes, was prospective. Under $ 274, continuing in force until April 1,