New Albany v. Kansas City, Memphis & Birmingham Railroad

Citations

• 76 Miss. 111

Syllabus

<p>Taxation. Municipal school taxes. RaAlroacl track outside of municipality. Code 1893, § 3018; code of 1893, j! 4013.</p> <p>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.</p>