Lewis v. Vicksburg & Meridian Railroad

Citations

• 67 Miss. 82

Syllabus

<p>1. Taxation. Railroads. Privilege tax. Exemption. Code 1880, § 607.</p> <p>The exemption from taxation of a railroad, under a privilege tax, will not be rigidly confined to lands actually and continuously used in operating the road ; but it will not embrace land that is not used, though it is in proximity to a depot and may in future be needed for the operation of the road. Bradley v. R. R. Co., 66 Miss. 518, distinguished.</p> <p>2. Tax Sale. Part of taxes due. Code 1880, § 525.</p> <p>Where, on payment of a privilege tax by a railroad company, part of a tract of land owned by it is exempt (because used in operating the road) and part is not exempt, a tax sale of the whole is good as to the part not exempt if the taxes due thereon are not paid or tendered before sale. Code 1880, § 525.</p>