Vicksburg & Meridian Railroad v. Lewis

Citations

• 68 Miss. 29

Syllabus

<p>1. Taxation. Land used in operating railroad. Exemption.</p> <p>Where, by mistake of boundaries, part of the depot ground of a railroad company is built upon by another, and is inclosed and occupied for years as a distinct lot, not used in operating the railroad, it is not exempt from general taxation on payment of a privilege tax by the company.</p> <p>2. Tax-title. Instruction. Immaterial error.</p> <p>An instruction which makes non-user of the land by the railroad company at the time of the tax sale, the test of exemption is improper ; but if the same facts existed the year before, when the land was assessed, the result being right, the error is immaterial.</p> <p>3. Ejectment. Possession. Mesne profits.</p> <p>A defendant in ejectment, who defends for the premises, cannot escape liability for mesne profits by showing that he had yielded the premises to another and was not in fact in possession.</p>