Vicksburg & Meridian Railroad v. Bradley

Citations

• 66 Miss. 518

Syllabus

<p>Taxation. Railroads. Payment of privilege tax. Land used in operating road exempt. Code 1880, § 607.</p> <p>A railroad company having paid a privilege tax under the statute is exempted from all other state and county taxes on its lands used in operating the road; and a sale thereafter for taxes of 1.78 acres, being part of a two-acre lot in the city of Jackson, on which are located the section-houses, turn-table, and other improvements of the company used in operating the road, is void. Whether any of the improvements are actually upon the part of the land so sold or not, if it is connected with the other part and with the operation of the road, it is exempt after the payment of the privilege tax.</p>